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A taxpayer over the age of 65 subdivided and transferred part of the plot where their main residence is located. The DGT rules on whether the capital gain from the sale of that part of the estate can benefit from the age-related exemption.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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