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V0396-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Sale of naked property of habitual home by those over 65 may be exempt from income tax

A person over 65 enquires whether the sale of their naked property of their habitual home to their daughter may be exempt. The DGT responds that the exemption applies both to the transfer of full ownership and to the naked property.

In 6 key points

How it affects those involved

The exemption from income tax applies to the transfer of naked property of a habitual home by individuals over 65, whether the transfer involves full ownership or naked property.

Lifecycle

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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