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V0284-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Exemption available for patrimonial gain from selling habitual home after 65

A taxpayer over 65 asks whether exemption applies to the sale of their habitual home. The DGT clarifies that the exemption applies if the property is the habitual residence and the taxpayer meets age or dependency requirements.

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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