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V2484-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Exemption for sale of part of a main residence applies to those over 65

A couple over 65 sells 30% of their main residence to their children to allow them to move in. The DGT ruled that the parents may apply the age-related exemption and the children may apply the reinvestment exemption, provided all requirements are met.

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2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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