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MEDIUM
FISCAL

Exemption not applicable if sold property is not habitual residence

V1256-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1256-25
Published
9 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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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