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A couple over 65 asks how long they must live in their new home to consider it habitual and qualify for the exemption when selling. The DGT explains that the property must be continuously occupied for at least three years, except in justified exceptions.
Question posed: The period that must elapse for this new dwelling to be considered a primary residence and for the exemption under 33.4.b) of the RIRPF to be applicable again upon its transfer.
For a building to be considered a primary residence, it must constitute the residence for a continuous period of at least three years. Notwithstanding, it shall be understood to have such character if, without that period having elapsed, death occurs or circumstances arise that require a change of domicile, such as marriage or job relocation. For the exemption applicable to persons over 65 years of age, the dwelling must be the primary residence at the time of the transfer or must have been so during the two preceding years.
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