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A married couple enquired whether they could apply the exemption for the reinvestment of capital gains from their primary residence when purchasing a property under construction. The DGT ruled that the delivery of the property must take place within the two-year period following the sale of the previous one.
Question posed: Whether the exemption for reinvestment is applicable in the event that the aforementioned dwelling is acquired.
For the exemption to apply, the legal acquisition and the delivery of the new dwelling must occur within the period of two years prior to or following the transfer of the primary residence. In the case of dwellings under construction, the acquisition is deemed to have taken place when, following the execution of the contract, the tradition or delivery of the sold item is performed. If the delivery of the dwelling occurs outside the two-year period from the sale of the previous one, the capital gain cannot be exempted.
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