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V0933-26 ·27 April 2026 ·consulta-vinculante Medium impact
Tax

Exemption for habitual residence not applicable to rented property portion

A couple over 65 asks whether they can claim the exemption for transfer of habitual residence if part of their single-family home is rented. The DGT responds that the exemption applies only to the proportional share of capital gain corresponding to the area used as habitual residence.

In 6 key points

Lifecycle

2026-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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