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A taxpayer asks whether the reinvestment exemption applies when selling the home where they have lived since their marital separation. The DGT states that the exemption is available if the property has been their habitual residence for at least three years and the proceeds are reinvested in a new home.
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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