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Property transfer value can be reduced by real estate agent fees
V5335-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere cumplir los requisitos de residencia habitual
V1678-26
La ganancia por la venta de una parte segregada de la vivienda habitual puede estar exenta para mayores de 65 años
V1666-26
Exemption for property transfer to homeowners over 65 can be used multiple times
V1662-26
La exención por transmisión de vivienda habitual para mayores de 65 años requiere el pleno dominio del inmueble
V1637-26
Home ownership exemption for those over 65 depends on proving actual residence
V1636-26
La exención de IRPF por venta de vivienda para mayores de 65 años requiere que el inmueble haya sido vivienda habitual en los dos años anteriores a la transmisión
V1631-26
La exención por venta de vivienda habitual para mayores de 65 años requiere que la vivienda haya sido residencia habitual en el momento de la venta o en los dos años anteriores
V1582-26
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 transfer allowed for those over 65
V1387-26
Exemption from IRPF for home sale retained if life-use rights reserved for over-65s
V1383-26
Possibility of applying habitual home exemption to property contribution by persons over 65
V1385-26
Exemption for sale of habitual home does not apply to usufruct
V1380-26
Tax exemption for home sale for those over 65 depends on fiscal residency in year of sale
V1340-26
Gift of naked property of habitual home by those over 65 may be exempt from income tax
V1325-26
Exemption for transfer of habitual home to those over 65
V1315-26
Exemption for property donation to those over 65 requires habitual residence
V1259-26
Capital gain from property sale may be exempt if it was the habitual residence or was so in the two preceding years
V1245-26
Capital gain from property sale is deemed upon registration of title
V1284-26
Exemption for homes applies to full ownership, not usufruct for those over 65
V1244-26
Exemption from IRPF possible for sale of habitual home within two years of leaving residence
V1240-26
Exemption for property transfer by homeowners over 65 requires full ownership for three years
V1227-26
Exemption for sale of habitual home after divorce possible if ex-spouse occupied property
V1205-26
Exemption for sale of habitual home for those over 65 depends on effective residence, not registration
V1125-26
Exemption for sale of habitual home for those over 65 requires three years of residence or habitual status in the two years before sale
V1101-26
Exemption for those over 65 possible if surviving spouse considers property habitual
V1078-26
Exemption for sale of habitual home available to those over 65 after divorce
V0949-26
Requirements for exemption from capital gains on sale of habitual home for persons over 65 or dependent on care
V0947-26
Exemption for habitual residence not applicable to rented property portion
V0933-26
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
Over-65 home sale exemption requires proof of effective residence
V0730-26
Exemption for home transfer to those over 65 applies only to full ownership
V0700-26
Exemption for habitual residence cannot apply to economic activity land
V0648-26
Exemption not applicable for those over 65 if more than two years have passed since leaving a property
V0572-26
Exemption from IRPF for donation of habitual home to spouses over 65
V0571-26
Gains from property transfer exempt if reinvested in life annuities
V0524-26
V0471-26
Gift of bare property of habitual home by those over 65 may be exempt from income tax
V0242-26
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Exemption for sale of habitual home available within two years of moving out
V0074-26
Housing must be habitual for over-65s to qualify for exemption
V0056-26
Exemption for sale of habitual home available if 65 before delivery
V2641-25
Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence
V2554-25
To reclaim habitual residence exemption, must reside in property for three consecutive years
V2395-25
Exemption for home sale for those over 65 not solely based on registration
V2388-25
Exemption for sale of habitual home not available before age 65
V2249-25
Requirements for age-related exemption on transfer of habitual home: three years of full ownership
V2056-25
Over-65s must prove habitual residence to claim home sale exemption
V2061-25
Exemption for homes of over-65s does not cover independent garage purchases
V2068-25
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
Exemption for home sale possible within two years of moving
V1647-25
Requisitos para la exención de la vivienda habitual en mayores de 65 años
V1631-25
Requirements for the exemption on the transfer of primary residence for persons over 65 years of age
V1480-25
Gift of bare property from homes of those over 65 may be exempt from income tax
V1476-25
Gift of main home by those over 65 may be exempt from income tax
V1261-25
Sale of habitual home exempt for those over 65 or dependent if residence was held at time of sale or within two years prior
V1038-25
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