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V1541-17 ·16 June 2017 ·consulta-vinculante Medium impact
FISCAL

No obligation to declare IRPF for sale of habitual home by those over 65

A taxpayer over 65 asks whether they must file their tax return for income from selling their habitual home, with no other income. The DGT responds that if the property is habitual, the gain is exempt and no declaration is required.

In 6 key points

How it affects those involved

Taxpayers over 65 who sell their habitual home are not required to declare the gain, as it is exempt from taxation.

Lifecycle

2017-06-16PublishedPublished 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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