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MEDIUM
FISCAL

La exención por donación de vivienda habitual no se aplica a la parte proporcional arrendada

V2658-24

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2658-24
Published
27 Dec 2024

Summary

Un contribuyente de 88 años desea donar su vivienda habitual tras haber arrendado habitaciones por Airbnb. La DGT responde que la exención para mayores de 65 años no se aplica a la parte de la vivienda que haya estado arrendada.

Lifecycle

2024-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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