Skip to content
V0689-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Exemption on sale of main residence for over-65s requires proof of effective residence

A person over 65 has enquired whether they can apply for the Personal Income Tax (IRPF) exemption when selling their main residence, given that they are registered on the municipal roll at a different property. The Directorate General for Taxes (DGT) clarifies that the exemption requires the property to be the main residence and that residence can be proven by any valid means of evidence.

In 6 key points

Lifecycle

2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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