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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Property transfer value can be reduced by real estate agent fees
V5335-26
La ganancia por la venta de una parte segregada de la vivienda habitual puede estar exenta para mayores de 65 años
V1666-26
La exención por venta de vivienda habitual requiere que el cambio de domicilio sea una necesidad y no una opción voluntaria
V1412-26
La exención por vivienda habitual requiere que el cambio de domicilio sea una necesidad imperativa, no una opción
V1406-26
Exemption for property donation to those over 65 requires habitual residence
V1259-26
Exemption from IRPF possible for sale of habitual home within two years of leaving residence
V1240-26
Exemption for those over 65 possible if surviving spouse considers property habitual
V1078-26
Exemption not applicable if home ceased to be habitual residence more than two years ago
V0928-26
Over-65 exemption requires full legal ownership for at least three years
V0734-26
Exemption not applicable for those over 65 if more than two years have passed since leaving a property
V0572-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Housing must be habitual for over-65s to qualify for exemption
V0056-26
To reclaim habitual residence exemption, must reside in property for three consecutive years
V2395-25
Exemption not applicable for property sold more than two years after ceasing to be habitual residence
V1737-25
Possibility of applying 65+ age exemption to two adjacent linked properties
V1714-25
La exención por mayores de 65 años tras un divorcio depende de si la vivienda mantiene la consideración de habitual según la jurisprudencia
V1707-25
3% retention on property sale can be included in tax return if fiscal residence change occurs in same year
V0683-25
Exemption for habitual home transfer not applicable after two years of absence
V0300-25
Exemption possible for homeowners over 65 selling one of two connected floors
V2655-24
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