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V1737-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for property sold more than two years after ceasing to be habitual residence

The taxpayer asks whether the IRPF exemption can be applied when selling their former habitual residence in 2028, having left it in 2024 and reaching 65 years of age. The DGT responds that the exemption does not apply as the sale occurs beyond the two-year period required to maintain the status of habitual residence.

In 6 key points

Lifecycle

2025-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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