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The taxpayer inquired whether they could apply the reinvestment exemption after selling their family home following a divorce, having purchased another property years earlier. The DGT ruled that this is not possible because the sold property ceased to be the primary residence in 2008, exceeding the two-year limit prior to the sale.
Question raised: Whether it may qualify for the exemption for reinvestment in a primary residence
To apply the exemption, the transferred property must be the primary residence at the time of sale or have been so on any day during the two preceding years. In this case, the property ceased to be the primary residence on the date of the judicial separation (September 2008), therefore it does not meet the requirement of being the primary residence in the two years prior to the transfer in May 2018.
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