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A taxpayer sold her primary residence and stated her intention to reinvest the proceeds into a new home. However, as the new property was acquired through an inheritance, the DGT has ruled that no reinvestment has taken place.
This ruling clarifies that the tax exemption for reinvesting proceeds from the sale of a primary residence does not apply when the replacement property is acquired via inheritance (gratuitous title).
The tax team reviews your specific situation.
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