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V2068-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Exemption for homes of over-65s does not cover independent garage purchases

A taxpayer over 65 asks whether selling an independently acquired garage can benefit from the home exemption. The DGT responds that the exemption applies only to the main property and jointly acquired elements under specific conditions.

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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