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V0242-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Gift of bare property of habitual home by those over 65 may be exempt from income tax

The DGT confirms that the exemption from capital gains applies to donations of bare property or full ownership of a habitual home by persons over 65, provided the property is their habitual residence.

In 6 key points

How it affects those involved

Donors over 65 who transfer bare property of their habitual home may benefit from an exemption from capital gains tax.

Lifecycle

2026-02-05PublishedPublished 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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