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V1714-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

Exemption on sale of main residence for those over 65 requires proof of habitual residence

A taxpayer inquired whether they could apply for the Personal Income Tax (IRPF) exemption upon selling their home at age 65, given that their tax domicile had been incorrectly registered at another property. The Directorate General for Tax (DGT) clarified that the exemption depends on the property being the habitual residence and that residency can be proven by any valid means of evidence, not solely through the municipal register (empadronamiento).

In 6 key points

How it affects those involved

Taxpayers must ensure they can provide alternative evidence of residency if their municipal registration is incorrect to claim capital gains tax exemptions.

Lifecycle

2024-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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