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A taxpayer inquired whether the Personal Income Tax (IRPF) exemption for the sale of a primary residence applies if a deposit agreement or lease with an option to purchase is signed before age 65, but the sale is formalised afterwards. The Directorate General for Tax (DGT) ruled that the exemption is applicable if the actual delivery of the property takes place when the taxpayer has already reached the age of 65.
This ruling clarifies the temporal requirements for tax exemptions related to the sale of a primary residence, specifically regarding the distinction between the signing of preliminary agreements and the actual transfer of the property.
The tax team reviews your specific situation.
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