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Una persona mayor de 65 años consulta el tratamiento fiscal de la venta de su vivienda, de la que es titular de un 50% de pleno dominio y un 16,67% de usufructo. La DGT responde que la exención por vivienda habitual solo puede aplicarse a la parte del pleno dominio, quedando sujeta a tributación la ganancia derivada del usufructo.
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