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V0578-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

Main residence tax exemption cannot be applied if the property is rented as tourist accommodation

A taxpayer over 65 inquired whether they could apply the main residence transfer exemption when selling a property that is rented out as tourist or holiday accommodation for part of the year. The DGT ruled that renting the property causes it to lose its status as a main residence.

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2023-03-10PublishedPublished 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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