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V1261-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

The exemption for the donation of bare ownership of the primary residence may be applied if the donor is over 65 years of age

A taxpayer over 65 years of age inquires whether the donation of the bare ownership of their primary residence to their children is exempt from Personal Income Tax (IRPF). The DGT responds that it is possible to apply the exemption if the residence has been their primary residence for at least three continuous years.

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Lifecycle

2021-05-06PublishedPublished 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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