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A taxpayer over 65 asks whether the exemption for the transfer of bare property of their habitual residence can be applied and whether it can be used if already exercised. The DGT responds that the exemption applies both to full ownership and to bare property, provided the conditions of habitual residence are met, and that it may be used repeatedly.
Cuestión planteada Posible aplicación de la exención prevista en el artículo 33.4.b) de la Ley del IRPF, y posibilidad de aplicar dicha exención en caso de haberla aplicado con anterioridad.
La transmisión de la nuda propiedad de la vivienda habitual por personas mayores de 65 años o en situación de dependencia está exenta de ganancia patrimonial. El beneficio puede aplicarse en más de una ocasión, siempre que cada vivienda transmitida sea la vivienda habitual en el momento de la transmisión o lo haya sido en los dos años anteriores. La consideración de vivienda habitual es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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