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A taxpayer inquired whether they could apply the reinvestment exemption when selling an inherited property to purchase another for their main residence. The Directorate General for Taxes (DGT) ruled that this is not possible because the inherited property did not meet the requirement of being the main residence for at least three years.
Question posed: Whether the reinvestment exemption is applicable.
For the reinvestment exemption, both the transferred and the acquired property must be primary residences. A primary residence requires that the taxpayer resides in it for a continuous period of at least three years while holding full ownership. Since the applicant did not reside in the inherited property during that minimum period, they cannot avail themselves of the exemption.
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