Skip to content
Back to index
V0700-26 30 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for home transfer to those over 65 applies only to full ownership

A person over 65 enquires whether the exemption on the sale of habitual home can be applied when transferring a property held in 50% full ownership and 50% life usufruct. The DGT responds that the exemption applies only to the full ownership share, while gains from the usufruct are taxable.

The question raised

Cuestión planteada 1. Posibilidad de aplicar la exención del artículo 33.4.b) de la LIRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact