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A 78-year-old taxpayer asks whether donating part of the full ownership and part of the bare ownership of his habitual residence is exempt. The DGT responds that the exemption applies if the donor holds full ownership of the property at the time of transfer.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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