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V1629-19 ·1 July 2019 ·consulta-vinculante Medium impact
Tax

Exemption on transfer of main residence for over-65s limited to main building and jointly acquired elements

A taxpayer over the age of 65 subdivided and transferred part of the plot where their main residence is located. The DGT rules on whether the capital gain from the sale of that part of the estate can benefit from the age-related exemption.

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2019-07-01PublishedPublished 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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