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A divorced couple terminates the joint ownership of their main residence, where one spouse retains the property and compensates the other in cash. The Directorate-General for Taxes (DGT) rules that this transaction does indeed generate a capital gain or loss and examines the possibility of applying the reinvestment exemption.
Cuestión planteada Solicita saber si dicha operación genera ganancia o pérdida patrimonial y si procedería la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
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