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The applicant inquires about the requirements for claiming the reinvestment exemption for a principal residence when selling their current home to purchase a new one. The DGT clarifies that both properties must qualify as principal residences, which requires continuous residence of at least three years in each.
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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