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V0300-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Exemption for habitual home transfer not applicable after two years of absence

A 91-year-old person wishes to transfer a home that was their habitual residence until six years ago, when they moved to a care home. The DGT states that the exemption for those over 65 or dependent individuals cannot be applied as the property no longer qualifies as a habitual residence.

In 5 key points

How it affects those involved

Individuals who have moved out of their habitual home for more than two years are no longer eligible for the exemption on inheritance tax related to property transfers.

Lifecycle

2025-03-17PublishedPublished 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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