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V0787-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Limitation on primary residence gift tax exemption if part of the property has been rented

A 73-year-old individual inquired whether the exemption for the transfer of a primary residence could be applied when gifting their home, having rented out a room for the past two years. The DGT ruled that the exemption only applies to the portion of the property used for private purposes.

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2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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