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The applicant asks whether the reinvestment exemption can be applied if they sell their primary residence and use the proceeds to purchase 50% of a new property. The DGT rules that if the total amount obtained is reinvested, the exemption applies to the entire capital gain.
Question posed: To determine whether there is a right to apply the exemption for reinvestment regarding the potential capital gain arising from the sale of the property that was the individual's primary residence.
For the exemption to apply, the residence must be the primary residence in both the transferred and the acquired property. The reinvestment must be carried out within a period of two years prior to or following the disposal. If the total amount obtained is reinvested, the capital gain shall be fully exempt. If the amount reinvested is less than the total, only the proportional part of the gain corresponding to the amount actually invested shall be excluded.
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