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V1038-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Sale of habitual home exempt for those over 65 or dependent if residence was held at time of sale or within two years prior

An 84-year-old with grade II dependency asks whether the sale of their former habitual home is exempt from income tax. The DGT states that the exemption applies if the property was the habitual residence at the time of sale or at any point within the two years before the transfer.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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