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A query was raised regarding whether proceeds from the sale of a primary residence can be reinvested into the purchase of two separate properties. The Directorate General for Tax (DGT) has ruled that the exemption applies exclusively to the acquisition of a single primary residence.
Question posed: Whether the reinvestment of the amount obtained from the transfer of the primary residence could be realized through the acquisition of two residences.
The reinvestment must be carried out in a single primary residence, whether acquired within the two years prior to or the two years following the transfer. The amount obtained may only be allocated to one residence; therefore, it is not possible to apply the exemption to the acquisition of two distinct residences. The purchase of a second residence is not considered an expansion of the primary residence for these purposes.
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