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A taxpayer sold their primary residence and intended to build a new home on purchased land, but was unable to carry out the construction. They are inquiring whether reinvesting the sale proceeds into the purchase of a flat would still qualify for the tax exemption.
Cuestión planteada Si resultaría exenta la ganancia patrimonial generada en la venta de su anterior vivienda a pesar de que haya comprado el citado terreno antes de adquirir su nueva vivienda habitual.
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