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An individual over 65 with a disability has enquired whether the sale of their former residence in Seville is exempt from tax. The DGT has ruled that the main residence exemption does not apply because the transfer took place more than two years after the property ceased to be their habitual residence.
Cuestión planteada Si está exenta la ganancia patrimonial que se derive de la venta de la vivienda en Sevilla.
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