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Una persona mayor de 65 años consulta si puede aplicar la exención por venta de vivienda habitual al transmitir una propiedad de la que es titular del 50% en pleno dominio y del 50% en usufructo. La DGT responde que la exención solo aplica a la parte del pleno dominio, quedando sujeta a tributación la ganancia derivada del usufructo.
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