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V1459-25 ·5 August 2025 ·consulta-vinculante Medium impact
Tax

Gift of bare property of habitual residence exempt from IRPF if donor over 65

The DGT confirms that the exemption for age applies to donations of bare property with a right of usufruct of habitual residence, provided the conditions of habitual residence and age are met.

In 6 key points

Lifecycle

2025-08-05PublishedPublished 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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