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The consultant asks whether the reinvestment exemption can be applied when selling their habitual home and reinvesting the proceeds in 50% ownership of an existing property to be their new habitual home. The DGT responds that the exemption is possible provided the conditions for habitual residence and reinvestment periods are met.
Question posed: To determine whether there is a right to apply the exemption for reinvestment on the potential capital gain deriving from the sale of the property that was the taxpayer's habitual residence.
To qualify for the exemption, both dwellings must be habitual residences pursuant to Article 41 bis of the RIRPF. If the entire amount obtained is reinvested in the acquisition of 50% of the full ownership of a new dwelling, the exemption may be applied to the total gain. If the reinvestment is less than the total amount obtained, only the proportional part of the gain corresponding to the amount effectively invested shall be excluded.
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