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A taxpayer inquires whether they may apply the exemption for reinvestment in their primary residence when intending to acquire only 50% of the full ownership of their new home. The DGT responds that the exemption is applicable proportionally to the portion of the capital gain corresponding to their percentage of ownership.
Question posed: Whether the exemption for reinvestment in the primary residence may be applied.
To qualify for the exemption, both the transferred and the acquired property must be primary residences. If the reinvested amount is less than the amount obtained, only the proportional part of the gain shall be excluded. The taxpayer may apply the exemption for the proportional part of the capital gain corresponding to their percentage of full ownership in the property, which in this case is 50%.
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