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The consultant asks whether reinvestment exemption can be applied after selling a property that was their habitual residence until 2008 but has been rented since. The DGT responds that it is not possible because the property was not a habitual residence at the time of sale or in the two years before.
Question posed: Possibility of applying the reinvestment exemption by considering the transferred property as a primary residence.
For the reinvestment 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. The circumstances that allow a property to be considered a primary residence without meeting the three-year residency requirement (such as a job transfer) serve to maintain that status until the moment residency ceases. In this case, having ceased to reside in the property in 2008, the requirement of primary residence is not met for the transfer in 2025.
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