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The applicant asks whether selling their primary residence before three years of residency—due to a second child making the house too small—qualifies for the reinvestment tax exemption. The DGT rules that a lack of space is not a circumstance that necessarily requires a change of residence.
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.
What is published here, applied to a company or a specific case. The first meeting is free.
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