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The consultant asks what amounts count as reinvested when purchasing a construction property by paying part of the cost before selling their primary residence. The DGT responds that two conditions must be met: reinvesting the amount within two years and completing the construction within four years as set out in the Regulation.
Question posed: Amounts considered to be reinvested amounts for the purposes of the exemption for reinvestment in a primary residence.
To apply the exemption for the construction of a new dwelling, two conditions must be met: 1) applying the total amount obtained from the sale to the construction within a period of two years (prior or subsequent to the transfer). 2) that the construction is completed within a period not exceeding four years from the start of the investment, except for extensions due to exceptional circumstances. It is not necessary for the funds to be the same, but the amount invested must be equivalent to the amount obtained.
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