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V0572-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for those over 65 if more than two years have passed since leaving a property

A contributor over 65 years old asks whether they can claim the exemption for habitual residence when selling a property where they ceased residing in 2001. The DGT responds that the exemption does not apply because the property must have been a habitual residence at the time of sale or within the two years prior.

In 6 key points

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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