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V1464-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

Full exemption on home sale gains depends on being 65 at the time of sale

A 63-year-old taxpayer asks whether the gain from the sale of their primary residence will be fully exempt if they turn 65 within two years of the sale. The DGT rules that the full age-based exemption only applies if the taxpayer is already 65 at the time of the transfer; if they are younger, only the proportion reinvested is exempt.

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2024-06-17PublishedPublished 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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