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MEDIUM
FISCAL

Exemption for sale of habitual home requires sale within two years of ceasing residence

V0616-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0616-25
Published
2 Apr 2025

Summary

A person over 65 inquired whether the exemption for selling their habitual home could apply after moving to a nursing home. The DGT stated it does not apply as the sale occurred more than two years after leaving the property.

In 6 key points

Lifecycle

2025-04-02PublishedPublished 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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