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V0747-25 ·28 April 2025 ·consulta-vinculante Medium impact
Tax

Exemption for sale of habitual home not applicable to those over 65 without habitual residence

A taxpayer over 65 asks whether they can claim the exemption for selling a home they occupied until 1995, after living abroad and returning in 2023. The DGT states the exemption does not apply if the requirement of habitual residence at the time of sale or in the two preceding years is not met.

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2025-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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