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The taxpayer asks whether they can apply the primary residence reinvestment exemption by using the sale proceeds to repay the mortgage of a home acquired previously. The Directorate General for Tax (DGT) rules that this is permissible, provided the acquisition of the new home took place within the two-year period preceding the sale of the primary residence.
Question posed: Whether the exemption for reinvestment in a primary residence would be applicable.
To qualify for the exemption, the residence must be the primary residence both for the property being transferred and for the property being acquired. The amount obtained is considered reinvested if it is used to satisfy the price of a new primary residence acquired within the two-year period prior to the transfer of the current one. In the event that external financing was used, the amount to be reinvested shall be the result of subtracting the outstanding principal of the loan from the transfer value.
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