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A taxpayer over 65 asks whether they can claim the exemption for transfer of habitual residence after renting their home for 14 years. The DGT states this is not possible as the property lost its status as habitual residence after exceeding two years without effective residence.
Taxpayers who have rented their home for more than two years cannot claim the exemption for transfer of habitual residence.
The tax team reviews your specific situation.
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