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The consultant asks whether the exemption under Article 37 of the LIRPF applies to a property purchased in May 2012. The DGT states that a 50% exemption on capital gains is available if the property was acquired between 12 May and 31 December 2012 and is not transferred to relatives or linked entities.
Cuestión planteada Si resulta de aplicación la exención establecida en la disposición adicional trigésima séptima de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Las ganancias patrimoniales por la transmisión de inmuebles urbanos adquiridos a título oneroso entre el 12 de mayo de 2012 y el 31 de diciembre de 2012 están exentas en un 50%. Esta exención no se aplica si el inmueble se transmite al cónyuge, parientes hasta segundo grado o entidades vinculadas según el artículo 42 del Código de Comercio. Si el inmueble es la vivienda habitual, se aplicará primero esta exención y luego la exención por reinversión del artículo 38 LIRPF.
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