Limitations on the reinvestment of real estate capital gains in PIT- The PIT exemption applicable to the reinvestment of capital gains generated on the sale of own permanent housing is maintained, but with two additional requirements:
(a) The taxpayer or household has lived in the house sold for at least 24 months (unlike previously, when there was no minimum housing requirement); and | (b) the taxpayer has not benefited from the same exclusion regime in the last 3 years (unless there is a justifiable reason). |
- The general reinvestment period of 36 months remains, but is considered suspended between 01.01.2020 and 31.12.2022.
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