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A person over 65 asks whether a property they rented for years and recently bought can be considered a habitual home to qualify for the exemption. The DGT responds that it is not possible, as full ownership must have been held for at least three consecutive years.
Individuals who have recently acquired property through rental and purchase may not qualify for the exemption on the sale of a habitual home unless they have held full ownership for three years.
The tax team reviews your specific situation.
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