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Born 1959 in Ireland, immigrated to US In 1981. Purchased a property in Co Meath 2002 for K100. Property consisting of three acres with old uninhabited house structure with many stone outbuildings. Got planning to convert house structure. In 2006 I spent K50 working on rehabing the property. After 6 weeks I came back to the US and never got back to finish the project. Selling the property now.
I and wondering if I can use all the proceeds of the sale to purchase another property in Ireland without paying a capital gain in Ireland. In the US this is called a 1031 exchange..

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    Are you a US citizen or tax resident? You may owe US taxes on the capital gain. Commented Oct 25, 2022 at 19:30

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