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V0241-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Exemption for home transfer for those over 65 requires three years of residency

A person over 65 asks whether they can claim the exemption for the transfer of habitual residence on a property inherited and now their residence. The DGT responds that the exemption only applies if the property has been the habitual residence for a continuous period of at least three years.

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2025-03-05PublishedPublished 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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