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The inquirer asks whether the reinvestment exemption can be applied if a new home is purchased using savings before selling their current primary residence. The DGT confirms this is possible, provided that the requirements for a primary residence are met and the total amount is reinvested within the established timeframe.
Question raised: Whether the exemption for reinvestment in a habitual residence is applicable.
For the exemption to apply, the new dwelling must be acquired within a period of two years prior to or following the transfer of the previous one. It is not necessary for the funds obtained from the sale of the first dwelling to be the same ones used to pay for the new one, as money is fungible. The exemption shall be total if the total amount obtained is reinvested, or partial if the amount is lower. Both dwellings must meet the requirements of a habitual residence according to the RIRPF.
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