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V0922-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Sale of naked property from habitual home by those over 65 may be exempt from income tax

A person over 65 enquires whether selling the naked property of their habitual home, while retaining a lifetime usufruct, allows the age exemption. The DGT confirms that the exemption applies if the conditions of habitual home and age are met, regardless of future use of the property.

In 6 key points

Lifecycle

2025-05-26PublishedPublished 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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