Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A divorced taxpayer asks whether the IRPF exemption for selling a former habitual home after turning 65 applies, having left the property due to divorce. The DGT states that, in line with Supreme Court jurisprudence, the requirement of habitual residence is met if the remaining spouse continues to regard the property as such.
Cuestión planteada En el supuesto que el consultante haya cumplido la edad de 65 años en el momento de la venta, se plantea la cuestión de si la posible ganancia patrimonial que se derive de la transmisión del inmueble, debe tributar en IRPF en los siguientes escenarios:
A efectos de la exención por transmisión de vivienda habitual para mayores de 65 años, el requisito de que la vivienda haya sido habitual en el momento de la venta o en los dos años anteriores se entiende cumplido si dicha condición concurre en el cónyuge que permanece residiendo en la vivienda tras el divorcio. Por tanto, si la vivienda es habitual para el cónyuge que se queda, se cumple el plazo de los dos años exigido por el RIRPF.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.