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V1714-25 ·23 September 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying 65+ age exemption to two adjacent linked properties

The consultant asks whether the exemption for habitual residence can be applied when selling two adjacent properties joined by an internal staircase. The DGT responds that both properties can be considered habitual residence if they are occupied regularly, despite having different cadastral references.

In 6 key points

How it affects those involved

Habitual residence status may be established for two physically connected properties with separate cadastral references if occupied regularly by persons over 65.

Lifecycle

2025-09-23PublishedPublished 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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