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V0928-26 ·27 April 2026 ·consulta-vinculante Medium impact
Tax

Exemption not applicable if home ceased to be habitual residence more than two years ago

A taxpayer over 65 asks whether they can claim the exemption for selling a property that was their habitual residence until 2017. The DGT responds that the exemption does not apply because the property was not their habitual residence at the time of sale or in the two years prior.

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2026-04-27PublishedPublished 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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