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V2061-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Over-65s must prove habitual residence to claim home sale exemption

A taxpayer over 65 asks whether their home qualifies for the transmission exemption, despite not being registered since 2021. The DGT states that the exemption depends on the property being a habitual residence at the time of sale or in the two years prior.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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