Skip to content
V2742-23 ·9 October 2023 ·consulta-vinculante Medium impact
Tax

Exemption for primary residence may apply after divorce if the remaining spouse maintains residency

A query was raised regarding whether an ex-spouse who leaves the family home following a divorce can still benefit from reinvestment or over-65 exemptions. The DGT clarified that, in accordance with Supreme Court jurisprudence, the property is considered the primary residence for both parties if the spouse remaining in the home maintains it as their residence.

In 6 key points

Lifecycle

2023-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact