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A query was raised regarding whether the reduction for the acquisition of the deceased's main residence applies when the deceased resided in a nursing home. The DGT ruled that the reduction is not applicable because the property did not constitute the habitual residence of the deceased.
Cuestión planteada Si, al presentarse la autoliquidación del Impuesto sobre Sucesiones y Donaciones de la primeramente fallecida procede que la reducción por adquisición "mortis causa" de vivienda habitual del artículo 20.2.c) de la Ley 29/1987, de 18 de diciembre, que regula el impuesto.
Para aplicar la reducción del artículo 20.2.c) de la Ley 29/1987, el inmueble debe ser la vivienda habitual de la persona fallecida. El concepto de vivienda habitual se determina según la normativa del IRPF, requiriendo que la edificación constituya la residencia del contribuyente. Al no haber sido el inmueble la residencia habitual de las causantes en los años previos al fallecimiento, no se puede aplicar dicha reducción.
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