Skip to content
V1465-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Exemption from IRPF possible for home sale if age and habitual residence conditions met

A taxpayer over 65 asks whether they can claim exemption for selling their home. The DGT states that exemption is possible if the individual is over 65 and the property is their habitual residence.

In 6 key points

Lifecycle

2025-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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