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The consultant asks whether the exemption for reinvestment in a habitual home can be applied after purchasing a new property with own funds and a family loan before selling the current one. The DGT confirms it is possible as long as the requirements for habitual residence are met and the full amount obtained is reinvested.
Question posed: Whether the exemption for reinvestment in a primary residence is applicable in the present case.
For the exemption, the new dwelling must be the primary residence and the reinvestment must take place within a period of two years prior to or following the transfer. It is not necessary that the funds used are the same as those obtained from the sale, nor that they were available after the transfer. The total acquisition value of the new dwelling is considered the reinvested amount, regardless of whether it is financed through third-party loans or own funds.
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