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El consultante pregunta cuándo debe declarar la ganancia por vender su vivienda si firma un contrato privado ahora pero la escritura será más tarde, y si puede aplicar la exención por tener más de 65 años. Hacienda responde que la ganancia se imputa cuando se entrega la posesión o se otorga la escritura, y que la exención de mayores de 65 años se aplica si se tiene esa edad en el momento de la entrega.
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