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V2056-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Exemption on sale of primary residence for those over 65 requires property to be their habitual residence

A taxpayer over the age of 65 inquired whether they could apply for an Income Tax (IRPF) exemption following the sale of their home in Gerona after moving to Madrid. The Directorate General for Taxes (DGT) stated that the exemption is contingent upon the property meeting the requirements of a habitual residence.

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2024-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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