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V1885-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Exemption not applicable if residence ends more than two years ago

A consultant over 65 and in incapacity asks whether the exemption for transfer of habitual residence can be applied after moving out in 2020 to live with a sibling. The DGT states it does not apply as more than two years have passed since the property ceased to be their habitual residence.

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2025-10-14PublishedPublished 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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