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A taxpayer sought to sell a property that had been their home until their divorce in 2013 to repay the mortgage on a new home. The DGT ruled that the exemption cannot be applied because the property is no longer considered a main residence, as more than two years have passed since the taxpayer ceased residing there.
Question raised: Whether the exemption for reinvestment in a habitual residence may be applied.
To apply the exemption, the transferred property must be the habitual residence at the time of sale or have been so on any day during the two preceding years. If the property ceased to be the habitual residence due to causes such as divorce, the taxpayer has a period of two years to sell it without losing the right to the exemption. As more than two years have elapsed since the property ceased to be their habitual residence, the legal requirement is not met.
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