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V0424-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

50% exemption available on capital gains from property sold in 2012

The consultant asks whether the exemption under Article 37 of the LIRPF applies to a property purchased in May 2012. The DGT states that a 50% exemption on capital gains is available if the property was acquired between 12 May and 31 December 2012 and is not transferred to relatives or linked entities.

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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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