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MEDIUM
FISCAL

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

V1737-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1737-25
Published
24 Sept 2025

Summary

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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