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El consultante pregunta si para la exención de la vivienda habitual por edad basta con tener 65 años en la fecha de venta o si debe residir en ella a esa edad. La DGT aclara que se puede aplicar la exención si la venta ocurre dentro de los dos años siguientes a dejar de residir en la vivienda, siempre que se tengan 65 años en el momento de la transmisión.
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