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A taxpayer sells their primary residence and intends to use the funds to rehabilitate a previously acquired property to convert it into their new primary residence. The DGT indicates that rehabilitation is assimilated to acquisition provided that the legal requirements and reinvestment deadlines are met.
Question posed: Possibility of applying the reinvestment exemption to the aforementioned transaction under Personal Income Tax.
For the gain from the sale of the primary residence to be exempt, the amount obtained must be reinvested in the acquisition or rehabilitation of a new primary residence within a period of two years. Rehabilitation is considered acquisition if it meets specific reconstruction or subsidy requirements. Both the transferred and the new residence must have been primary residences, complying with the residence periods required by the Regulation.
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