Skip to content
V1387-26 ·4 June 2026 ·consulta-vinculante Medium impact
FISCAL

Exemption for property transfer allowed for those over 65

A person over 65 with a disability asks whether they can claim the exemption when selling their home and garage to enter a cohousing project. The DGT states that the exemption applies if the transferred property is the habitual residence and the taxpayer meets age or dependency requirements.

In 6 key points

Lifecycle

2026-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact