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V1792-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Exemption for main residence does not apply to usufructuary without full ownership

A taxpayer over 65 transferred their main residence, of which they held 50% in full ownership and the remaining 50% as a usufructuary. The DGT ruled that the exemption only applies to the portion corresponding to full ownership.

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2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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