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The taxpayer asks how to apply the exemption for reinvesting proceeds into a new home acquired with external financing after selling their principal residence. The DGT clarifies that the reinvested amount is the price of the new home plus its acquisition costs, regardless of whether own funds or loans are used.
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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