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MEDIUM
FISCAL

Exemption for transfer of habitual home to those over 65

V1315-26

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1315-26
Published
28 May 2026

Summary

A couple over 73 years old asks whether donating their habitual home to their children is exempt from income tax. The DGT states that the exemption applies if the property was the habitual residence at the time of transfer or in the two years prior.

In 6 key points

Lifecycle

2026-05-28PublishedPublished 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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