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A divorced taxpayer has enquired whether the reinvestment exemption can be applied when transferring their share of the family home. The DGT clarifies that, in accordance with Supreme Court case law, the property is considered the main residence of the departing spouse if the remaining spouse continues to live there.
Question posed: Request to determine whether the exemption for reinvestment in primary residence would apply for the purposes of Personal Income Tax.
In divorce cases that compel a spouse to leave the domicile, the primary residence requirement is met if the home constitutes the residence of the spouse who remained in it at the time of the transfer or during the two preceding years. Therefore, the spouse transferring their interest may avail themselves of the reinvestment exemption provided that the amount obtained is allocated to the acquisition of a new primary residence within the legal timeframe.
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