TaxationAlso: Over-65s exemption

Exención mayores de 65

A capital gains exemption on the main home for sellers over 65.

A seller who is a tax resident and over 65 is exempt from tax on the gain made when selling their main home, with no obligation to reinvest.

Under certain conditions, the exemption can also apply to the sale of other assets if the proceeds are used to set up a life annuity.

For the seller

If you are over 65 and sell your main home, your gain can be fully exempt from tax, provided you are a tax resident.