Regarding his residence and after a divorce or marital separation, it is common for spouses to a third party decide to sell the property which was the family home. In these cases, spouses do not have to pay tax on the income tax the capital gain realized on the sale, provided they reinvest the proceeds received in the acquisition of a new residence . Aí, the capital gain will be exempt for having obtained passed the previous residence and acquired a new one.
However, it often happens that after separation or divorce, one spouse still lives in the house, while the other has to move house, what leads to the following:
- For the spouse who still lives in the property, it will remain their primary residence and have no problems to qualify for the exemption for reinvestment when you sell.
- However, for the spouse who leaves the house only maintain their residence status during two years after the day you stop living him.
Therefore, since if you hurry you stop using the floor and pretend to qualify for the exemption for reinvestment and do your best to sell the flat before the expiry of a period of two years.
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