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The taxpayer asks whether they can benefit from the reinvestment exemption regarding their home sold in 2006 and the investment deduction for their current home. The Tax Agency responds that the 2006 exemption has expired due to the statute of limitations, but the taxpayer may request an amendment to their 2012 tax return to access the transitional deduction regime.
Question posed: Whether in 2017 any action can be taken with the objective of benefiting from A) the exemption for reinvestment of the primary residence resulting from said transfer, and B) the deduction for investment in the primary residence, regarding their current primary residence.
The rights to the exemption for reinvestment of the primary residence from 2006 have expired pursuant to the General Tax Law. Regarding the deduction for investment in the primary residence, to apply the transitional regime, it is necessary to have claimed the deduction in a period prior to 2013. If the taxpayer rectifies their 2012 tax return (within the statute of limitations), this requirement would be deemed met to continue applying the deduction.
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