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The taxpayer inquired whether the gain from adjudicating their share of a property to their ex-wife could be exempt if the funds were used to repay a mortgage on another home purchased in 2006. The Directorate General for Taxes (DGT) ruled that the gain must be taxed because the reinvestment was not carried out within the statutory timeframe.
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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