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The inquirer asks whether the cost of a comprehensive renovation of their new primary residence can be included in the reinvestment exemption and within what timeframe. The DGT clarifies that only amounts paid within two years of the sale of the previous property are considered reinvested.
Question posed - For the purposes of applying the exemption for reinvestment in a primary residence, what would be the period to consider the amount obtained from the sale of the previous primary residence as reinvested in the execution of rehabilitation works.
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