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Tax credit for selling a residence and repurchasing another one within two years

If a house or other property resided in by the taxpayer (hereafter called “former residence”) is sold by him/her and the gain from the sale is consolidated and taxed; and within a period of two years after the date of public registration of such sale, another house or other property is purchased and used as an owner-occupied residence at a price exceeding the selling price of the former residence, the taxpayer may claim a credit or a refund of the aforesaid income tax for the year in which public registration of such a purchase is completed. This provision shall also be applicable in the case where a taxpayer buys first and sells later.

Last updated:2020-04-10