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V0471-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Exemption for sale of habitual home available to those over 65 after divorce

A taxpayer over 65 asks whether the exemption for the sale of a former habitual home can be applied after divorce. The DGT responds that, in line with Supreme Court jurisprudence, a home is considered habitual if the other spouse has remained in it.

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2026-02-27PublishedPublished 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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