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A taxpayer purchased a new property five months before selling their former primary residence. The Tax Agency has confirmed that the reinvestment exemption can be applied, provided that an amount equivalent to the proceeds from the sale is reinvested.
This clarification provides certainty for taxpayers who manage the transition between properties by purchasing a new home shortly before selling their current primary residence, ensuring they can mitigate capital gains tax.
The tax team reviews your specific situation.
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