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V2601-25 23 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption from capital gains on donation of habitual home available for donors over 65 or in dependency

The consultant asks about the conditions for exemption from capital gains upon donating one's habitual home if the donor is over 65. The DGT confirms that the exemption applies if the property is the donor's habitual home and the donor is over 65 or in a dependent situation.

The question raised

The consultant requests information regarding the requirements for the application of the exemption under Article 33.4.b) of the Personal Income Tax Law concerning the potential capital gain that could arise in the event of a donation of the habitual residence by a person over 65 years of age.

The DGT's ruling

The donation of a dwelling generates a capital gain or loss. To apply the exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF), the dwelling must be the taxpayer's habitual residence (in accordance with the terms and circumstances of the Personal Income Tax Regulations (RIRPF)) and the donor must be over 65 years of age or in a state of severe or great dependency. If both requirements are not met, the gain shall be subject to tax.

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