MEDIUM
FISCAL

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

V0670-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0670-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact