Working from home can cost you the capital-gains exemption
The tax authority has taken the position that using your home for professional activity removes it from the IRS capital-gains exemption — the relief that lets you reinvest the proceeds of a sale into a new main home without being taxed on the gain.
Why it matters for your move
If you registered your activity at your home address — routine for freelancers and D8 holders — check with an accountant before you sell. The exemption you were counting on may not apply.
This is Re-locant.com’s own brief, written to explain what the update means for people moving to or living in Portugal. For the full original report, see the source below.