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A taxpayer over 65 enquired whether the sale of their former main residence could be exempt based on age or reinvestment. The DGT ruled that this is not possible because the property had ceased to be the main residence more than two years prior to the sale.
Cuestión planteada Aclaración acerca de si, por la ganancia patrimonial generada en su venta, puede o no quedar exenta de gravamen por ser mayor de 65 años o, en otro caso, si tiene derecho a acogerse a la exención por reinversión en vivienda habitual.
Para aplicar las exenciones por edad o reinversión, la vivienda debe ser la habitual en el momento de la transmisión o haberlo sido en los dos años anteriores. En este caso, la vivienda dejó de ser habitual más de dos años antes de la transmisión, por lo que no cabe la exención por mayores de 65 años ni la de reinversión.
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