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V1915-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Exemption for habitual home not applicable after two years of absence

A taxpayer over 65 asks whether the exemption for transfer of habitual residence can be applied after moving to a nursing home more than three years ago. The DGT states the exemption does not apply as the home lost its status of habitual residence after exceeding two years of absence from effective residence.

In 6 key points

How it affects those involved

Taxpayers who have moved to a nursing home for more than two years cannot claim the exemption for the transfer of habitual residence, as the property no longer qualifies as a habitual home.

Lifecycle

2025-10-15PublishedPublished 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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