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The inquirer asks whether improvement works on their former home can increase its acquisition value and whether a prefabricated house can be considered a primary residence for the reinvestment exemption. The DGT rules that improvements or extensions do count towards the acquisition value, whereas repairs do not, and that a prefabricated house may qualify as a primary residence if it meets habitability and residency requirements.
This ruling clarifies the distinction between capital improvements and maintenance repairs for tax purposes, and defines the criteria for prefabricated homes to qualify for primary residence tax benefits.
The tax team reviews your specific situation.
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