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A taxpayer asks whether they can apply the reinvestment exemption for the habitual residence after selling a property that was awarded to them in their divorce and which has been their residence since 2017. The DGT responds that it is possible provided that the reinvestment requirements are met and the property has been the habitual residence at the time of sale or on any day during the previous two years.
Question posed: Whether, in the case consulted, the taxpayer may avail themselves of the reinvestment exemption for the habitual residence.
To apply the reinvestment exemption, the transferred property must be the taxpayer's habitual residence on the date of transfer or must have been so on any day during the previous two years. In this case, having resided continuously in the property since 2017, the habitual residence requirement is met. The gain shall be exempt provided that the total amount obtained is reinvested in a new habitual residence within the legal period.
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