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A taxpayer asks whether they can apply for the reinvestment exemption for a primary residence after using the proceeds from a house sale to purchase land. The DGT clarifies that construction is treated as an acquisition, provided the works are completed within a four-year period.
Cuestión planteada 1º Posibilidad de aplicarse la exención por reinversión en vivienda habitual, teniendo en cuenta que la totalidad del importe obtenido en la venta ha sido destinado a la compra del terreno.
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