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V0066-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Main residence tax exemption for those over 65 does not apply to usufruct without full ownership

A person over 65 sold their main residence, of which they held 50% full ownership and 50% usufruct. The DGT ruled that the exemption applies only to the full ownership portion and not to the usufruct portion.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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