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The consultant asks whether renting her new residence for one month per year would cause her to lose the reinvestment exemption after selling her former home. The DGT responds that the new residence must be habitual, which requires continuous residence for at least three years.
Question posed: Whether renting the residence for one month in each tax period results in the loss of the status of habitual residence for the purposes of the reinvestment exemption.
To apply the exemption, the new residence must be habitual, which requires residing in it for a continuous period of at least three years. If it is used for leasing before completing said period, the residence will not achieve the status of habitual and the capital gain must be taxed. In that case, a supplementary tax return for the year of the transfer must be filed, including late payment interest.
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