Exemption for sale of habitual home available if 65 before delivery

The taxpayer asks whether the IRPF exemption for those over 65 can be applied if a deposit or lease with option to buy is signed before turning 65, but the sale occurs after. The tax authority states that the exemption applies only if the property is delivered after reaching 65 years of age.

The exemption for the sale of a habitual home is only available if the property is delivered after the individual has reached 65 years of age.