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A taxpayer over 65 is inquiring whether they can apply for the exemption for selling their primary residence after acquiring full ownership. The DGT rules that this is not possible if the sale occurs before completing three years of residency following the consolidation of full ownership.
Cuestión planteada Si en caso de generarse una ganancia patrimonial en la futura transmisión del inmueble puede beneficiarse de la exención prevista en el artículo 33.4.b) de la LIRPF.
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