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The query asks whether a property acquired through a purchase option can be considered a primary residence for reinvestment tax exemption purposes, given that the taxpayer resided there prior to becoming the owner. The Directorate General for Taxes (DGT) rules that this is not possible, as the three-year residency requirement must be calculated from the date of acquisition of full legal title.
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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