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Un contribuyente mayor de 65 años consulta sobre la tributación en el IRPF al aportar una vivienda (parcialmente privativa) a la sociedad de gananciales. La DGT responde que la operación supone una alteración patrimonial que genera una ganancia o pérdida patrimonial, aunque podría aplicar la exención por vivienda habitual si se cumplen los requisitos.
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