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V2184-24 ·11 October 2024 ·consulta-vinculante Medium impact
Tax

Exemption for sale of main residence may apply if residency and age requirements are met

A taxpayer over 65 is inquiring about the requirements for a property to be classified as a main residence and how to prove it to qualify for an exemption. The DGT clarifies that it must have been the continuous residence for at least three years (subject to exceptions) and that proof can be provided through any valid means of evidence.

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2024-10-11PublishedPublished 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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