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V1586-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

Exemption on sale of primary residence for over-65s requires three years of full ownership

A taxpayer over the age of 65 enquired whether the period they resided in a property prior to inheriting it counts towards the three-year habitual residence requirement. The DGT ruled that acquisition via inheritance is backdated to the date of the deceased's death; therefore, the calculation of habitual residence begins from that date.

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2024-07-01PublishedPublished 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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