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MEDIUM
FISCAL

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

V1459-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1459-25
Published
5 Aug 2025

Summary

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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