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V0670-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Sale of a garage may be exempt from income tax if conditions for assimilation to habitual residence are met

A taxpayer over 65 enquires whether the sale of a garage inherited together with their habitual residence is exempt from income tax. The DGT states that exemption is possible if the garage meets the conditions for assimilation to habitual residence.

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2025-04-15PublishedPublished 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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