Capital Gains: New Limits for IRS Exemption - André Ganhão

Capital Gains: New Limits for IRS Exemption

Selling your house is certainly an important step in your life. But did you know that by doing so, you may have to pay taxes on the capital gains? The good news is that the Government is implementing new measures that make it easier to obtain an IRS exemption on these gains, making the process more advantageous for homeowners.

In this article, I explain everything about these new measures proposed by the Government.

In summary, the main changes include:

Reduction of the Minimum Occupancy Period: Previously, it was necessary to have lived in the sold house for at least 2 years to benefit from the IRS exemption. Now, this period has been reduced to just 1 year, making the regime more flexible.

Elimination of the Limit on Uses: The previous law prevented homeowners from benefiting from the IRS exemption more than once in 3 years. This restriction has been revoked, allowing homeowners to use this regime without any restrictions on the number of times it can be used.

Exceptions for Family Changes: In cases of changes in family composition, such as marriage, common-law partnership, divorce, or an increase in the number of dependents, homeowners can still benefit from the exemption even if they do not meet the minimum occupancy period requirement.

Exemption for Long-Term Investment Gains: In addition to changes related to the sale of housing, the Government is also introducing measures to reduce the IRS on long-term capital gains in securities investments and Collective Investment Schemes (CIS).

These new measures aim to stimulate the real estate and capital markets, encourage long-term savings, and facilitate homeownership.

 

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