Capital gains tax
Hello. I have the following question. In 04/2010, I bought a house from my grandparents. The market value is approximately 270,000 €, and I paid 80,000 €. Therefore, a part of it is also a gift. Since the first day, I have been living in the property with my wife. It is a 3-family house in which we occupy one apartment and rent out the other 2. Now, we are running out of space due to the arrival of a baby and would like to sell and buy a single-family house. I have potential buyers who would pay me 260,000 €. I would like to know how it looks with the speculation tax. Am I exempt from it?