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Form 100. 2019 Personal Income Tax return

11.3. Exemption from reinvestment of main residence

When the capital gain comes from the disposal of the main residence and the amount obtained in the transfer is reinvested in whole or in part in the acquisition of another main residence must reflect the amount reinvested or to be reinvested, provided that the regulatory conditions foreseen to exonerate the gain derived from the sale are met.

The program will calculate the capital gain with the details entered in boxes 1624 and following on page 16 of the tax return.

  • Total amount obtained from the sale of the main residence that can be reinvestment.
  • Equity gain obtained

  • Amount reinvested. Reinvestment must be carried out, only once or successively, in a period not exceeding two years.

    Amount reinvested until 31-12-2019. The amount reinvested in the acquisition of a new primary residence will be reflected in 2019. Reinvestment must be carried out, only once or successively, in a period not exceeding two years.

          Amount committed to reinvesting after 2019 in the following two years. The amount of the reinvestment of which is committed in the two years following the transfer of the previous property will be recorded.

         Reinvestment will be understood to be carried out within the term when the sale has been made in instalments or at a deferred price, provided that the amount of the instalments is allocated to the purpose indicated within the tax period in which they are received.

  • Loan for the purchase of the transferred property pending amortisation. If the taxpayer has used third-party financing to acquire the transferred property, the principal of the loan that is pending amortisation at the time of transfer will be indicated in this box .