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MEDIUM
FISCAL

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

V1465-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1465-25
Published
6 Aug 2025

Summary

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.

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