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V1476-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Gift of bare property from homes of those over 65 may be exempt from income tax

A taxpayer over 65 enquires whether donating the bare property of their habitual residence to their daughter qualifies for the age exemption. The DGT confirms that if the conditions for habitual residence are met, the capital gain from such a donation is exempt.

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2025-08-06PublishedPublished 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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