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V0571-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF for donation of habitual home to spouses over 65

A taxpayer over 65 asks whether exemption applies when donating 50% of their home to their spouse. The DGT confirms that if the conditions of habitual residence and age are met, the patrimonial gain from the donation is exempt.

In 6 key points

How it affects those involved

Taxpayers over 65 can benefit from an exemption when donating part of their habitual home to a spouse, provided the conditions are met.

Lifecycle

2026-03-11PublishedPublished 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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