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The consultant asks about the conditions and timeframes for exempting capital gains from selling a primary residence and reinvesting in a newly constructed one. The DGT clarifies that two conditions must be met: reinvesting the amount within two years and completing construction within four years from the start of investment.
The rules clarify the conditions for capital gains exemption when selling a primary residence and reinvesting in a new one under construction.
The tax team reviews your specific situation.
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