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A taxpayer asks whether they can apply for reinvestment relief after selling a property in which they had resided, moved out, and then returned to. The DGT rules that for the transferred property to be considered a habitual residence, it must have served as a residence for a continuous period of at least three years.
Question posed: Whether the exemption for reinvestment in a primary residence is applicable.
To qualify for the exemption, the transferred property must be the primary residence at the time of sale or have been so on any day during the two preceding years. A primary residence requires continuous residence for at least three years, except in justified exceptional circumstances. If the property does not meet said condition of habituality, the exemption for reinvestment is not applicable.
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