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V0895-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Income tax exemption for donation of primary residence to those over 65 may apply

A taxpayer over the age of 65 donated full ownership of 50% of their primary residence. The Directorate General for Taxes (DGT) was consulted on whether the exemption for the transfer of a primary residence for individuals over 65 can be applied.

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2023-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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