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The taxpayer sold their home and a garage at different times and reinvested the proceeds into a new property. The DGT is examining whether the sale of the garage allows for the application of the primary residence reinvestment exemption.
Question posed: Whether the exemption for reinvestment in the primary residence is applicable.
To treat a garage space as part of the primary residence, it must have been acquired in the same transaction as the dwelling, even if documented in separate instruments. Furthermore, the garage must be located within the same building or real estate complex and be for the private use of the acquirer. If these requirements are met and the space was part of the primary residence, its transfer allows for the application of the reinvestment exemption.
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