Skip to content
V3535-20 ·10 December 2020 ·consulta-vinculante Medium impact
Tax

Individuals over 65 may apply IRPF exemption when donating their primary residence

A taxpayer inquired whether their parents, aged over 65, could apply the primary residence exemption when donating their property. The DGT confirmed this is possible provided the property meets the requirements for a habitual residence.

In 6 key points

Lifecycle

2020-12-10PublishedPublished 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