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The inquirer asks whether the exemption for reinvestment in a primary residence can be applied if only a portion of the proceeds from a sale is reinvested. The DGT rules that only the proportional part of the gain corresponding to the amount actually reinvested will be exempt from tax.
This ruling clarifies that the tax exemption for reinvesting proceeds from the sale of a primary residence is strictly proportional to the amount reinvested, rather than an all-or-nothing benefit.
The tax team reviews your specific situation.
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