IMT young exemption for purchasing a home with new limits in 2025.

IMT exemption for young people with increased limit values in 2025

The IMT exemption directed at young people up to 35 years old, in force since last August, saw its maximum limits increase this year. What are the current figures then?

This benefit has a specific table with four tiers, providing full exemption for properties that fall within the first tier, charging an 8% rate on the part of the value that exceeds this limit.

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

However, with the update of the IMT brackets in the State Budget for 2025 (OE2025), the maximum total exemption amount increased to 324,058 euros (seven thousand euros more than in 2024), and the maximum partial exemption amount, that is, the portion subject to an 8% rate, 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 must not have owned properties in the three years prior to purchasing the house, and must be up to 35 years old at the time of the deed.

Also read: 100% financing in home loans for young people: How does it work?

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