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V0910-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Profit from selling a primary residence of a person over 65 may be exempt from income tax

A taxpayer over 65 asks whether the sale of a property that has been their main residence for the past five years may be exempt. The DGT responds that exemption applies if it can be proven the property has been their main residence for at least three years.

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2026-04-24PublishedPublished 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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