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V1256-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Exemption not applicable if sold property is not habitual residence

A dependent taxpayer asks whether a capital gain from selling a non-habitual residence can be exempted. The DGT states that exemption requires the property to have been the habitual residence at the time of sale or in the two years prior.

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2025-07-09PublishedPublished 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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