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V0393-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Exemption in IRPF and IIVTNU for sale of habitual home in mortgage enforcement proceedings

The DGT confirms that the exemption applies to both IRPF and IIVTNU when a habitual home is sold during mortgage enforcement proceedings, even if the mortgage funds were not used for the property purchase.

In 6 key points

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2025-03-20PublishedPublished 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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