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V2745-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Income tax exemption applicable to the donation of a primary residence by individuals over 65

Individuals over 65 have enquired whether the donation of their primary residence to a child is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the exemption applies, provided the requirements regarding age and primary residence status are met.

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2021-11-10PublishedPublished 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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