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The taxpayer inquired about the specific amount required for reinvestment to qualify for the exemption, whether funds could be used for renovations, and the consequences of failing to meet the two-year deadline. The DGT clarified that the full transfer value must be reinvested and that renovation costs are not covered by the exemption.
Question raised: For the purposes of applying the exemption for reinvestment in a primary residence, what amount must be reinvested, and is it possible to allocate part of the price obtained to a renovation. Likewise, the consequences of failing to comply with the two-year period.
The amount to be reinvested is the transfer value, which is the sale price minus the inherent expenses paid by the seller. If there was external financing, the amount is the difference between the transfer value and the outstanding loan principal. Partial reinvestment is permitted, excluding the proportional part of the gain from taxation. The exemption does not apply to renovation works, unless they are considered rehabilitation according to the RIRPF.
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