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V2056-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Requirements for age-related exemption on transfer of habitual home: three years of full ownership

A 72-year-old taxpayer asks whether a property he has occupied since 2022 under an option-to-buy agreement qualifies as his habitual residence for age-related exemption. The DGT responds that to qualify for the exemption, full ownership of the property must have been held for at least three consecutive years.

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2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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