Skip to content
V0399-24 ·13 March 2024 ·consulta-vinculante Medium impact
Tax

Exemption on sale of main residence for those over 65 requires proof of effective residence

A person over 65 has enquired whether they can apply the main residence exemption when selling their home along with a garage, despite being registered on the municipal roll at a different address. The DGT clarifies that the exemption depends on the property being the main residence and requires proof of effective residence through valid evidence.

In 6 key points

Lifecycle

2024-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact