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V0401-24 ·13 March 2024 ·consulta-vinculante Medium impact
Tax

Requirements for primary residence transfer exemption: full ownership and three-year residency

A taxpayer over 65 is inquiring whether they can apply for the exemption for selling their primary residence after acquiring full ownership. The DGT rules that this is not possible if the sale occurs before completing three years of residency following the consolidation of full ownership.

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2024-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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