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V2249-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Exemption for sale of habitual home not available before age 65

A taxpayer asks whether they can claim the IRPF exemption for selling their habitual home before turning 65. The DGT responds that this is not possible as the law requires the individual to be at least 65 years old at the time of the transfer.

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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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