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V0611-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Exemption for primary residence does not apply if the property has not been the main residence in the two years prior to sale

An individual over 65 holding bare ownership of a property inquired whether they could apply the primary residence exemption upon sale, having moved to a public care home for health reasons. The DGT ruled that this is not possible because the property was neither the primary residence at the time of the transfer nor during the two years preceding it.

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2024-04-09PublishedPublished 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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