There are two cases in which a sale is exempt from real estate income tax due to the main residence exemption:
- The seller has used the property continuously as a "main resident" for at least 2 years prior to the sale.
- The seller has used the property continuously as a "main resident" for at least 5 years in the last 10 years before the sale.
The main residence exemption extends to an area of up to 1,000 m².
