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V2601-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Exemption from capital gains on donation of habitual home available for donors over 65 or in dependency

The consultant asks about the conditions for exemption from capital gains upon donating one's habitual home if the donor is over 65. The DGT confirms that the exemption applies if the property is the donor's habitual home and the donor is over 65 or in a dependent situation.

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2025-12-23PublishedPublished 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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