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The taxpayer inquired whether payments made for a dwelling under construction prior to the sale of their current primary residence count towards the reinvestment exemption. The DGT responds that this is possible, provided that an amount equivalent to the proceeds from the transfer is reinvested within a two-year period.
Question posed: Whether the reinvestment exemption is applicable, and specifically, whether payments made prior to the transfer of the preceding primary residence are considered as reinvested amounts
For the exemption, the reinvestment must take place within a period of two years before or after the transfer of the primary residence. As money is a fungible asset, it is not necessary for the funds obtained from the sale to be the same as those used for the new purchase. The requirement is deemed to be met if the amount invested is equivalent to the amount obtained, allowing the sale of the old dwelling to serve to replace the savings previously invested in the new one or to amortize its mortgage loan.
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