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Practical manual for Income Tax 2019.
Chapter 11. Capital gains and losses
Earnings excluded from tax in reinvestment cases
Transfer of the habitual residence with reinvestment of the amount obtained in another habitual residence

Practical manual for Income Tax 2019.

Requirements and conditions for the application of the exemption

Principal Residence item
Other requirements and conditions for the application of the exemption

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Updated webpage: 17/October/2023