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New guides on the latest Spanish tax and immigration developments.
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A German taxpayer over 65 years old asks whether their home, after a full renovation, retains its status as habitual residence for tax exemption. The DGT states that the exemption applies if ownership, effective residence, and permanence conditions are met.
The ruling clarifies eligibility criteria for tax exemption on property transfers for individuals over 65 who maintain habitual residence.
The tax team reviews your specific situation.
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