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Un contribuyente mayor de 65 años consulta si puede aplicar la exención por transmisión de vivienda habitual al vender una masía que incluye un terreno con olivos destinados a actividad económica. La DGT responde que la exención solo aplica a la parte de la edificación y el terreno donde reside, pero no a la parte proporcional del terreno afecto a la actividad de olivos.
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