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MEDIUM
FISCAL

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

V1476-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1476-25
Published
6 Aug 2025

Summary

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.

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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