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MEDIUM
FISCAL

Exemption for sale of habitual home not available before age 65

V2249-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2249-25
Published
25 Nov 2025

Summary

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.

In 6 key points

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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