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A taxpayer inquired whether the reinvestment exemption could be applied when selling an old property and using the proceeds to purchase the remainder of their current home. The Directorate General for Taxes (DGT) clarified that, following Supreme Court jurisprudence, the departing spouse is still considered to be transferring their main residence if the other spouse remained in it.
Question posed: Whether the capital gain generated by the transfer of the dwelling and the parking space is exempt in the event that the amount obtained from the sale is reinvested in the acquisition of the remaining 50 percent of the dwelling acquired in 2017.
In cases of divorce, the spouse who leaves the domicile is considered to have transferred the habitual residence if the other spouse remained in it and it was their residence. The exemption also applies to the parking space if it was acquired with the dwelling and meets the requirements for assimilation. For the exemption, the purchase of the remaining percentage of the new dwelling must be carried out within a period of two years.
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