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Contributors over 65 ask whether capital gains from rural property sales can be excluded from income tax if the proceeds are used to establish a life annuity. The DGT states that the exemption rule came into force in 2015 and thus does not apply to sales made in 2014.
Taxpayers who sold rural property before 2014 cannot benefit from the reinvestment exemption for life annuities, as the legal provision enabling it only became effective in 2015.
The tax team reviews your specific situation.
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