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MEDIUM
FISCAL

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

V2056-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2056-25
Published
5 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-05PublishedPublished 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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