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V0617-25 ·2 April 2025 ·consulta-vinculante Low impact
Tax

Exemption for home transfer not applicable if more than two years since ceased to be habitual residence

A taxpayer asks whether the exemption for those over 65 can be applied when selling a property that was their habitual residence but no longer is. The DGT responds that the exemption does not apply as more than two years have passed since it ceased to be a habitual residence.

In 6 key points

How it affects those involved

Taxpayers who sold a former habitual residence after more than two years are not eligible for the exemption for those over 65.

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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