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A taxpayer inquires whether the reinvestment exemption can be applied after selling a property that ceased to be their primary residence some time ago and which had been rented out. The DGT responds that the property is considered a primary residence for up to two years after the cessation of residence, allowing the exemption if the reinvestment requirements are met.
Question posed: Whether the requirements for the application of the exemption for reinvestment in a primary residence are met.
The transferred property is considered a primary residence if it was so on any day within the two years prior to the date of transfer. Once the taxpayer effectively ceases to reside in the property, they have a period of two years for its sale without losing the right to the exemption. The exemption shall be applied proportionally to the amount reinvested in the new primary residence.
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