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V2554-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence

A taxpayer over 65 asked whether the exemption for habitual residence could be applied to two properties resulting from a segregation. The DGT replied that the exemption applies only to the property constituting habitual residence, not to the part intended for other purposes.

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2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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