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The inquirer asks whether the exemption for reinvestment in a primary residence can be applied when selling a property purchased jointly with a spouse and subsequently purchasing a new one together. The Directorate General for Tax (DGT) responds that the exemption may be applied to the proportional part of the capital gain corresponding to the individual's share in both the sale and the new acquisition.
Question posed: Possibility of applying the exemption for reinvestment in a primary residence in relation to the transfer of the dwelling acquired in July 2019.
To qualify for the exemption, both the transferred and the acquired dwelling must be primary residences. The exemption shall be applied based on the amount that, out of the total obtained from the disposal, corresponds to the taxpayer's undivided share and is allocated to the new dwelling. If the entirety of their share is reinvested, the corresponding gain shall be exempt; if less is reinvested, only the proportional part of the gain shall be excluded.
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