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V1043-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Exemption not applicable if more than two years have passed since leaving habitual residence

A person with disability living in a nursing home asks whether the sale of their former habitual home is exempt from taxation. The DGT responds that, as more than two years have passed since leaving the property, it no longer qualifies as a habitual residence for exemption purposes.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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