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MEDIUM
FISCAL

Sale of a non-residential property generates capital gain or loss

V1800-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1800-25
Published
13 Oct 2025

Summary

The consultant asks about the tax treatment of selling a property not used as primary residence without reinvesting the proceeds into a life annuity. The DGT responds that the transaction generates a capital gain or loss that must be included in the savings tax base.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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