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An 88-year-old taxpayer wishes to donate their habitual home after renting rooms via Airbnb. The DGT states that the exemption for those over 65 does not apply to the rented portion of the property.
Cuestión planteada Incidencia del arrendamiento en la posible aplicación de la exención por transmisión de vivienda habitual por mayores de 65 años.
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