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V3320-14 ·12 December 2014 ·consulta-vinculante Medium impact
Tax

Exemption on transfer of main residence for those over 65 does not depend solely on municipal registration

A taxpayer inquired whether a five-day period without municipal registration at their home invalidates the exemption for the donation of a main residence. The Directorate General of Taxes (DGT) responded that municipal registration is neither necessary nor sufficient to prove habitual residence.

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2014-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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