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V1105-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

No exemption from IRPF for selling home to pay society debt

A taxpayer asks whether selling their primary residence to settle a debt of a company in which their spouse was administrator is exempt from IRPF. The DGT responds that none of the exemption conditions—age, dependency, reinvestment, mortgage assignment, or insolvency procedures—are met.

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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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