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A taxpayer asks whether they can apply the reinvestment exemption for a new residence after selling properties awarded in a divorce. The DGT responds that this is not possible because the sold property did not meet the requirement of being a primary residence.
Question raised: Personal Income Tax (IRPF) taxation on the sale of dwellings. In particular, whether the reinvestment exemption applies in the case of allocating the amount obtained from the sale to the acquisition of a new primary residence.
The reinvestment exemption requires that both the transferred property and the acquired property be considered primary residences. To this end, the transferred property must have been the primary residence for at least three years or have been so at any time during the two years prior to the transfer. If the sold property has not been a primary residence during that period, the exemption does not apply.
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