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The inquirer asks whether the reinvestment exemption can be applied after selling a property that was rented out following their departure from it. The DGT rules that the exemption is available if the sale takes place within two years of the date on which the property ceased to be the taxpayer's primary residence.
Question posed: Possibility of applying the exemption for reinvestment in a primary residence.
To apply the exemption, the transferred property must have been the primary residence at the time of sale or up to any day within the two years prior to the transfer. If the property ceased to be the primary residence in October 2025, the sale must take place within the following two years to comply with this requirement, regardless of whether it has been leased. The reinvestment must be carried out within a period of two years prior to or following the date of disposal.
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