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MEDIUM
FISCAL

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

V2601-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2601-25
Published
23 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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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