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V1724-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Exemption for transfer of primary residence by those over 65 requires full ownership

A person over 65 has enquired whether they can apply for the exemption on the transfer of their primary residence following the death of their spouse. The DGT has ruled that the exemption only applies to the portion of the capital gain corresponding to full ownership, rather than the usufruct.

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Lifecycle

2021-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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