Skip to content
V0525-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Exemption for main residence does not apply if sale occurs more than two years after moving out

A person over 65 enquires whether the sale of their former home is exempt from Personal Income Tax (IRPF) based on previous residency. The Directorate General for Taxes (DGT) rules that the exemption is not applicable because the property was not the main residence at the time of the transfer nor during the two preceding years.

In 6 key points

Lifecycle

2022-03-14PublishedPublished 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