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The applicant intends to sell a rented property to reinvest the proceeds into a new principal residence. The DGT rules that to qualify for the exemption, the property sold must be the principal residence at the time of sale or must have been so within the previous two years.
Question posed: Whether there is a right to the exemption for reinvestment in the habitual residence.
The exemption for reinvestment requires that both the transferred property and the acquired property be the habitual residence. A building is considered a habitual residence if it constitutes the residence for a continuous period of at least three years, or sooner if justified circumstances occur. Regarding the transferred property, it must be the habitual residence at the time of sale or have been so on any day during the two years prior to the transfer. If the sold property does not meet this requirement, the exemption is not applicable.
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