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V2388-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Exemption for home sale for those over 65 not solely based on registration

A taxpayer over 65 asks whether they can claim the exemption for their habitual home if they live in one property but are registered at another. The DGT responds that registration alone is not sufficient and that exemption depends on proving actual residence.

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2025-12-09PublishedPublished 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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