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Un contribuyente mayor de 65 años consulta si puede aplicar la exención por la transmisión de la nuda propiedad de su vivienda habitual y si puede beneficiarse de ella si ya la ha usado antes. La DGT responde que la exención es aplicable tanto para el pleno dominio como para la nuda propiedad, siempre que se cumplan los requisitos de vivienda habitual, y que puede usarse en varias ocasiones.
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