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A taxpayer sold their main residence and used the entire amount to repay the mortgage on a property acquired for renovation. The DGT ruled that the reinvestment exemption can be applied, provided the renovation meets the legal requirements.
Question posed: Possibility of applying the exemption for reinvestment in the primary residence to the capital gain obtained.
For the exemption, the total amount obtained is considered the result of reducing the transfer value by the principal of the loan outstanding to be amortized. The rehabilitation of a dwelling is assimilated to its acquisition if the works meet specific requirements for subsidies or structural reconstruction with a cost exceeding 25% of the value. The reinvestment must be carried out within a period of two years (prior or subsequent) to the transfer.
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