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V0078-22 19 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption on sale of main residence for over-65s depends on necessity of relocation

A person over 65 has enquired whether they can apply for the tax exemption on the sale of their home after returning to it following a period of renting it out, as the property is not adapted to their health needs. The DGT indicates that the exemption requires the property to have been the main residence, or to have been so within the previous two years, or that the change of address was necessitated by specific circumstances.

The question raised

Whether the exemption for the transfer of the habitual residence by a person over 65 years of age is applicable.

The DGT's ruling

To apply the exemption for persons over 65 years of age, the dwelling must be the habitual residence at the time of the transfer or must have been so during the two preceding years. If the three-year residence period is not met, the exemption only applies if circumstances exist that necessarily require the change of residence. The necessity of the change must be an obligation and not a voluntary option or for convenience, and the taxpayer must prove such necessity to the Administration.

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