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A taxpayer asks whether they can secure a deferral of debt arising from capital gains (due to a change of residence) using the same assets that generated the gain. The DGT confirms there is no legal impediment, provided the assets are sufficient.
Taxpayers may now use the same assets that generated capital gains to secure a deferral of debt following a change of residence, as long as those assets are economically and legally sufficient.
The tax team reviews your specific situation.
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