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V0074-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Exemption for sale of habitual home available within two years of moving out

Contributors over 65 ask whether selling their former home, after briefly renting it, qualifies for the habitual residence exemption. The DGT confirms that it does, provided the sale takes place within two years of ceasing to reside there.

In 6 key points

How it affects those involved

Taxpayers over 65 who sell their former home within two years of moving out may qualify for the habitual residence exemption.

Lifecycle

2026-01-20PublishedPublished 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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