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A taxpayer asks whether the reinvestment exemption for habitual residence can be applied when using proceeds from the sale to buy siblings' shares in an inherited property. The DGT confirms it is possible, provided the conditions for habitual residence and legal time limits are met.
Taxpayers may benefit from the reinvestment exemption when acquiring full ownership of a jointly inherited property in proindiviso, as long as the habitual residence requirements and legal deadlines are satisfied.
The tax team reviews your specific situation.
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