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A taxpayer inquired whether the exemption for reinvestment in a habitual residence could be applied to capital gains from two different properties (A and B) sold to purchase a new one. The Directorate General for Taxes (DGT) ruled that this is possible, provided that both properties are classified as habitual residences and the reinvestment timeframes are met.
Question raised: Possibility of applying the exemption for reinvestment in the primary residence to the capital gain generated in the transfers of dwellings A and B.
For dwelling A, the exemption is possible if it is transferred within the two years following the cessation of residence therein. For dwelling B, as the three-year residency period has not been met, it shall only be considered habitual if it is demonstrated that the change of residence was due to circumstances that necessarily required it. The DGT does not assess whether the assaults on the son constitute such a necessity, delegating the assessment of the evidence to the Tax Administration.
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