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V0089-17 ·19 January 2017 ·consulta-vinculante Medium impact
Tax

Exemption on sale of primary residence requires full ownership and at least 3 years of residency

An individual over 65 asks whether they can apply for the tax exemption on the sale of a primary residence after acquiring full ownership of a property following the death of the usufructuary. The DGT rules that to qualify for the exemption, the individual must have resided in the property as the full owner for at least three years, and up to two years prior to the sale.

In 6 key points

Lifecycle

2017-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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