{"id":15420,"date":"2025-04-07T19:35:57","date_gmt":"2025-04-07T17:35:57","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=15420"},"modified":"2025-04-07T19:36:01","modified_gmt":"2025-04-07T17:36:01","slug":"capital-gains-tax-from-sale-over-65s-exemption","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/en\/capital-gains-tax-from-sale-over-65s-exemption\/","title":{"rendered":"Capital gains tax from sale of Property. Exemption for over 65s. Habitual residence."},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><a>When selling a property in Spain, the seller must pay tax on the capital gain from sale under Personal Income Tax (IRPF). However, there are certain exemptions that allow you to avoid or reduce this tax burden. In this week\u2019s article, we analyse one of the most relevant exemptions: the <\/a><a href=\"https:\/\/www.white-baos.com\/en\/capital-gain-tax-in-spain-main-home\/\">exemption on the capital gains tax from sale of the habitual residence of individuals over 65<\/a>. We will focus, in particular, on how this exemption applies when the taxpayer acquired part of the property through inheritance, divorce, or community dissolution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>What does capital gain from sale cover and how is it calculated?.<\/u><\/strong><\/h2>\n\n\n\n<p>Capital gains tax from sale is calculated by the difference between the acquisition and sale value, adjusted for expenses and taxes associated with both operations. For the 2025 tax year, the applicable rate for tax residents in Spain ranges from 19% to 30%. However, the law provides for certain exemptions. Exemption for <a href=\"https:\/\/www.white-baos.com\/en\/sale-and-reinvestment-in-main-residence\/\">reinvestment in a main home<\/a>. Exemption for the sale of a property by individuals in a situation of dependency. And the exemption for the sale of a main home by individuals over 65.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Exemption for the sale of a main home by individuals over 65.<\/u><\/strong><\/h2>\n\n\n\n<p>Regulated by <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"noreferrer noopener\">Article 33.4.b) of Law 35\/2006<\/a> and <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820\" target=\"_blank\" rel=\"noreferrer noopener\">Article 41 of Royal Decree 439\/2007<\/a>, to qualify for this exemption, two requirements must be met:<\/p>\n\n\n\n<p>.- Being over 65 years old.<\/p>\n\n\n\n<p>.-The property must have been the taxpayer&#8217;s main home for at least 3 continuous years.<\/p>\n\n\n\n<p>What happens when the taxpayer already owned part of the property for years and has recently acquired the other part? Is it still possible to benefit from the exemption? Let\u2019s look at a practical example. Mary and Anthony purchased a property in 2005. Since then, the property constituted their main home. Anthony passes away in 2024, and Mary inherits her husband\u2019s half. A year later (2025), Mary, who is over 65, sells the property. Can Mary claim the exemption on the capital gain from sale even though only 1 year has passed between <a href=\"https:\/\/www.white-baos.com\/en\/buying-from-an-heir-real-estate-in-spain\/\">the inheritance and the sale<\/a>?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Rulings from the Economic-Administrative Court and the General Directorate of Taxes.<\/u><\/strong><\/h2>\n\n\n\n<p>According to rulings from the TEAR, <a href=\"https:\/\/www.hacienda.gob.es\/es-ES\/Areas%20Tematicas\/Impuestos\/TEAC\/Paginas\/Tribunal%20Economico-administrativo%20central.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">TEAC<\/a>, and binding consultations from the <a href=\"https:\/\/petete.tributos.hacienda.gob.es\/consultas\/\">DGT<\/a>, the answer is yes. The tax benefits linked to the main home are tied to the full ownership of the property, even if shared. If the taxpayer has continuously resided in the property for at least 3 years, the calculation of this period is not interrupted by the acquisition of the other part of the property. Therefore, the capital gain would be exempt.<\/p>\n\n\n\n<p>In Mary\u2019s case, the property will be considered her main home because she continuously lived in it from 2005 to 2025. The fact that she acquired full ownership in 2024 after her husband\u2019s death would have no tax implications. And it would not prevent her from meeting the habitual residence requirement and claiming the exemption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Conclusions.<\/u><\/strong><\/h2>\n\n\n\n<p>At White-Baos Lawyers, we have helped countless clients <a href=\"https:\/\/www.white-baos.com\/en\/initial-purchase-and-sales-agreements-spain\/\">buy or sell their homes in Spain<\/a>. If you are considering selling your property and are concerned about the taxes you might have to pay, don\u2019t hesitate to <a href=\"https:\/\/www.white-baos.com\/en\/contact-us\/\">contact us<\/a>. We will review your case and provide you with expert legal advice.<\/p>\n\n\n\n<p>The information provided in this article does not constitute legal advice but is intended for general informational purposes only.<\/p>\n\n\n\n<p>Carlos Baos (Lawyer)<\/p>\n\n\n\n<p>White &amp; Baos.<\/p>\n\n\n\n<p>Tel: +34 966 426 185<\/p>\n\n\n\n<p>E-mail: <a href=\"mailto:info@white-baos.com\">info@white-baos.com<\/a><\/p>\n\n\n\n<p>White &amp; Baos 2025 \u2013 All Rights Reserved.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">You may be interested in the following services and articles:<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/en\/capital-gains-tax-with-a-life-interest\/\">How does the Capital Gains Tax work when the property that is sold has a life usufruct?. Sale of real estate. Taxes in Spain. Expert legal advice.<\/a>.<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/en\/reinvestment-in-main-residence-abroad\/\">Exemption for reinvestment in main residence located abroad. Is it possible to reinvest in a residence outside of Spain?. Capital tax gains. Personal Income Tax. General Directorate of Taxes. Legal advice<\/a><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/www.white-baos.com\/en\/real-estate-income-taxation-in-spain\/\">Real Estate Income Taxation in Spain. Capital Gains and Losses. Special cases. Expert Legal Advice.<\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>When selling a property in Spain, the seller must pay tax on the capital gain from sale under Personal Income Tax (IRPF). However, there are certain exemptions that allow you to avoid or reduce this tax burden. In this week\u2019s article, we analyse one of the most relevant exemptions: the exemption on the capital gains [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/en\/capital-gains-tax-from-sale-over-65s-exemption\/\">Read More&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":15409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[412,428],"tags":[1655],"class_list":["post-15420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conveyancing-buying-selling-letting-planning-permission-etc","category-selling-property-commercial-and-residential-in-spain-and-the-uk","tag-capital-gains-tax-from-sale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Capital gains tax from sale. 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