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V2748-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Requirements for capital gains tax exemption on the sale of a primary residence for those over 65

The taxpayer inquires about the requirements for individuals over 65 to exempt the sale of their primary residence from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) explains the exemption criteria and how the holding period for a primary residence is calculated, taking into account the delays caused by COVID-19.

In 6 key points

Lifecycle

2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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