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V2742-19 ·8 October 2019 ·consulta-vinculante Medium impact
FISCAL

No obligation to declare IRPF from sale of habitual home

A taxpayer over 65 asks whether they must file their tax return for gains from selling their habitual home, with no other income. The DGT states that since the gain is exempt, there is no obligation to declare.

In 6 key points

How it affects those involved

Taxpayers over 65 who sell their habitual home without other income are not required to file a tax return due to the exemption of the gain.

Lifecycle

2019-10-08PublishedPublished 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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