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V2152-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Exemption for main residence cannot be applied if effective residence requirements are not met

A taxpayer over 65 enquired whether the sale of a property acquired in 1994 could be exempt as their main residence. The DGT ruled that the exemption does not apply because the property was not their main residence at the time of sale nor during the two preceding years.

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2024-10-09PublishedPublished 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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