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V2658-24 ·27 December 2024 ·consulta-vinculante Medium impact
Tax

Exemption for home donation does not apply to rented portions

An 88-year-old taxpayer wishes to donate their habitual home after renting rooms via Airbnb. The DGT states that the exemption for those over 65 does not apply to the rented portion of the property.

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2024-12-27PublishedPublished 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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