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The consultant asks whether a private sale contract can prove reinvestment of a primary residence's capital gain into new construction. The DGT responds that both conditions must be met: reinvestment within two years and completion of the construction within four years as stipulated in the RIRPF.
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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