IMT young exemption for buying a house with new limits in 2025.

IMT young exemption with increased limit values in 2025.

The IMT exemption aimed at young people up to 35 years old, in effect since last August, saw its value limits increase this year. What are the current values?

This benefit has a specific table that includes four tiers, ensuring a total exemption for properties that fall within the first tier, charging an 8% fee on the part of the value that exceeds this limit.

The limit values in 2024 were based on a maximum property value, for total exemption, of 316,772 euros, and for partial exemption (with an 8% rate) of up to 633,453 euros.

However, with the update of the IMT brackets in the State Budget for 2025 (OE2025), the maximum total exemption value has increased to 324,058 euros (seven thousand euros more than in 2024), and the maximum partial exemption value, i.e. the portion subject to the 8% rate, has increased to 648,022 euros (15 thousand euros more than in 2024).

Note that the requirements for young people to benefit from the exemption remain: young people cannot have owned real estate in the three years prior to buying a house, and must be up to 35 years old at the time of the deed.

Read also: 100% financing in housing credit for young people: How does it work?

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