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MEDIUM
FISCAL

Sale of a second home purchased in 1980 may qualify for temporary regime relief

V0619-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0619-25
Published
2 Apr 2025

Summary

The tax treatment of selling a second home bought in 1980 to fund disability adaptations is queried. The DGT states that the sale results in a capital gain or loss and that the temporary regime under the ninth transitional provision of the LIRPF may apply.

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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