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The consultant asks whether the reinvestment exemption applies if the new home was purchased two years before selling the previous habitual home. The DGT confirms it is possible, provided the habitual status requirements are met and the proceeds are reinvested within two years, either before or after the sale.
Question posed: Whether the requirements for applying the exemption for reinvestment in a primary residence are met.
For the exemption, the new dwelling must have been acquired within a period of two years prior to or following the date of the disposal of the primary residence. It is not necessary for the funds to be the same, as money is fungible, provided that an amount equivalent to the total amount obtained is invested. The reinvested amount includes the purchase price and acquisition costs, regardless of whether they are financed through a loan or equity.
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