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V0594-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Exemption for main residence may apply to capital gains from undivided shares for those over 65

A person over 65 enquired whether the exemption for the transfer of a main residence could be applied to the proportional share of the gain obtained from selling their undivided share (10.5%) of a building. The DGT ruled that if this share includes the main residence, the exemption applies exclusively to the proportional part of the gain corresponding to their percentage of legal ownership.

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2022-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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