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Un contribuyente de 78 años consulta si la donación parcial de su vivienda habitual (parte del pleno dominio y parte de la nuda propiedad) permite aplicar la exención por mayores de 65 años. La DGT responde que, al ostentar el consultante el pleno dominio total de la vivienda, la transmisión de esos porcentajes puede estar exenta si se cumplen los requisitos de vivienda habitual.
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