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V1478-25 ·6 August 2025 ·consulta-vinculante Low impact
Tax

The exemption for the transfer of a dwelling for persons with dependency requires the property to be considered a habitual residence

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2025-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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