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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Exemption for sale of habitual home not available if not resident at time of sale or in two prior years
V1520-26
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
Requirements for exemption from capital gains on sale of habitual home for persons over 65 or dependent on care
V0947-26
Sale of home may be exempt if used as primary residence within two years of ceasing to be habitual
V0124-26
Resolución de 14 de enero de 2026, del Instituto de Mayores y Servicios Sociales, por la que se publica el Convenio entre el Centro de Referencia Estatal de Atención Sociosanitaria para Personas en Situación de Dependencia en Soria y la Universidad de Valladolid, para la realización de prácticas académicas y trabajos fin de grado.
BOE-A-2026-1665
Exemption from capital gains on donation of habitual home available for donors over 65 or in dependency
V2601-25
Exemption from capital gains on sale of habitual home for severely dependent persons
V2247-25
Requirements for reinvestment exemption in habitual home and exemption for those over 65 or dependent
V2142-25
Exemption for home sale not applicable if more than two years since residence moved
V1975-25
Exemption not applicable if residence ends more than two years ago
V1885-25
The exemption for the transfer of a dwelling for persons with dependency requires the property to be considered a habitual residence
V1478-25
Exemption not applicable if sold property is not habitual residence
V1256-25
Exemption not applicable if more than two years have passed since leaving habitual residence
V1043-25
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
Exemption for sale of habitual home requires sale within two years of ceasing residence
V0616-25
Family care economic benefit exempt from IRPF for dependent recipient
V0482-25
Exemption for habitual home transfer not applicable after two years of absence
V0300-25
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