Skip to content
V2153-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Donating part of a subdivided property may be exempt for those over 65

Individuals over 65 have enquired whether donating a portion of their estate, following its subdivision, can benefit from the exemption for the transfer of a primary residence. The DGT indicates that the capital gain from the donation could be exempt if the requirements for a primary residence are met.

In 6 key points

Lifecycle

2022-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact