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V0639-18 ·12 March 2018 ·consulta-vinculante Medium impact
Tax

Exemption for those over 65 denied if three-year habitual residence requirement is not met

A person over 65 inquired whether they could apply for the exemption on the transfer of their habitual residence after subrogating rights from a deferred property access contract. The DGT ruled that the exemption cannot be applied as the requirement of three years of continuous residence since acquiring full ownership has not been fulfilled.

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2018-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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