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V1110-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Exemption for those over 65 cannot be applied if the property was not the primary residence in the two years prior to sale

A married couple over the age of 65 enquired whether the sale of a property that had been their home until 2002 was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption does not apply because the property had not been their habitual residence during the two years preceding the transfer.

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2022-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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