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The taxpayer asks whether the reinvestment exemption can be applied after selling their dwelling to increase the surface area of another property owned by them. The DGT responds that the exemption is not applicable in cases of expansion.
Question posed: Possibility of applying the reinvestment exemption for a primary residence to the capital gain obtained.
For the exemption to apply, both the transferred dwelling and the new one must be primary residences. The regulations allow the exemption for the acquisition or rehabilitation of a new primary residence, but not for the expansion of an existing one. According to the unification of criteria by the TEAC, cases of expansion are expressly excluded from the scope of the exemption.
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