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A taxpayer sold their primary residence and purchased land to build on, now wishing to sell the land and buy a completed home. The tax authority states that the purchase of land does not affect the exemption, provided the proceeds from the original sale are reinvested in a new primary residence within two years.
Question posed: Whether the gain obtained in 2024 would be exempt if, in any case, the amount obtained is reinvested within the two year period.
The gain from the transfer of the primary residence shall be exempt if the total amount obtained is reinvested in the acquisition of a new primary residence within two years following the transfer. The prior purchase of land does not prevent this benefit, as such expenditure is not considered a reinvested amount if the dwelling is ultimately not constructed. The new dwelling must meet the requirements of a primary residence according to the RIRPF.
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