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V1571-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

The exemption for primary residence may be applied to the gain from a segregated estate if the requirements are met

A taxpayer over 65 years of age asks whether the sale of a plot segregated from their estate may benefit from the primary residence exemption. The DGT indicates that if it is proven that the plot formed part of the primary residence, the gain could be exempt.

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2020-05-26PublishedPublished 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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