I have a potential hard money cash provider to fund the acquisition of land and fund new construction build.

About the refinancing topic, it will most likely be hard as normal banks in Spain are currently not providing these loans to individuals.

They typically have access to hundreds of companies' rates and loan programs and can provide some programs you may have never even knew existed.I'd love to connect and talk sometime!

The "2 of the last 5 year rule" in U.S. real estate allows homeowners to exclude up to $250,000 ($500,000 for married couples filing jointly) of capital gains from their income when selling their primary residence, provided they meet two criteria: they must have owned the home for at least two years and lived in it as their primary residence for at least two years within the five-year period ending on the sale date.

It is too close, I doubt you will get the bank to do anything this late in the game.

I may be parting ways with my current provider.

I would think since other programs are $50K, $40k and so on, that $15k is rather appropriate, providing they are providing the appropriate training.I am not advocating for group learning.

I'm new to the game.

I provide transactional funding. 

You don't have to trade out of a single family rental into another single family rental -- there are other 1031-eligible investments that might fit by providing passive monthly income.