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V2247-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Exemption from capital gains on sale of habitual home for severely dependent persons

The consultant, with severe dependency, asks whether selling their home to buy an adapted one is exempt from income tax. The DGT responds that the gain will be exempt if the property is their habitual residence at the time of sale.

In 6 key points

How it affects those involved

Severely dependent individuals may exempt capital gains from income tax when selling their habitual home to purchase an adapted one.

Lifecycle

2025-11-25PublishedPublished 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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