Skip to content
V3235-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

The sale of a property with surface rights by persons over 65 may be exempt from Personal Income Tax

A person over 65 with surface rights over their primary residence inquires whether the sale of said property is tax-exempt. The DGT responds that, as the person holds full ownership of the built structure, the property is considered a primary residence and the capital gain is exempt.

In 6 key points

Lifecycle

2018-12-19PublishedPublished 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