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The consultant, with severe dependency, asks whether selling their home to buy an adapted one is exempt from income tax. The DGT responds that the gain will be exempt if the property is their habitual residence at the time of sale.
Cuestión planteada Si la ganancia patrimonial generada por la transmisión de la vivienda puede beneficiarse de la exención prevista en el artículo 33.4.b) de la LIRPF.
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