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V0683-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

3% retention on property sale can be included in tax return if fiscal residence change occurs in same year

A taxpayer asks how to recover a 3% retention from property sale and whether the age 65 exemption applies. The tax authority states that IRNR 3% retention can be included in the IRPF return if the change of fiscal residence occurs in the same tax year.

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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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