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V1808-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

The exemption for the transfer of primary residence for persons over 65 does not apply to the portion of the dwelling that is leased

A taxpayer over the age of 65 inquires whether the sale of their dwelling, a portion of which is leased for economic activity, is entirely exempt. The DGT responds that the exemption only applies to the portion of the dwelling used as a primary residence.

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2023-06-21PublishedPublished 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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