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The applicant asks whether the exemption for reinvestment in a principal residence can be applied if the new property is acquired before the sale of the current one. The Directorate General for Taxes (DGT) responds that this is possible, provided the new residence was acquired within the two-year period prior to the sale of the old one.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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