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V1315-26 ·28 May 2026 ·consulta-vinculante Medium impact
Tax

Exemption for transfer of habitual home to those over 65

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.

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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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