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V0056-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Capital gains from selling a primary residence are exempt for spouses over 65

A married couple with joint ownership of a primary residence wishes to sell it to purchase another property under different ownership terms. The DGT has ruled that the wife is entitled to the age-based exemption as she is over 65, while the husband may apply for the reinvestment exemption if the proceeds are allocated to the new residence.

In 6 key points

Lifecycle

2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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