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Form 100. Personal Income Tax Return 2021

11.4. Exemption for reinvestment of profit from transfer of habitual residence

When the capital gain comes from the sale of the habitual residence and the amount obtained from the transfer is fully or partially reinvested in the acquisition of another habitual residence, the program will calculate the capital gain with the data entered in boxes 1624 and following of the declaration and will transfer the data to this section of Annex C.