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V0635-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

Capital gains from property and shares taxed unless exempted by age or dependency

A couple over 65 asks whether capital gains from selling property and listed shares must be declared. The DGT states that such gains are taxable, except where exemption criteria for primary residence or reinvestment into a life annuity are met.

In 6 key points

Lifecycle

2022-03-24PublishedPublished 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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