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V0089-17 19 January 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption on sale of primary residence requires full ownership and at least 3 years of residency

An individual over 65 asks whether they can apply for the tax exemption on the sale of a primary residence after acquiring full ownership of a property following the death of the usufructuary. The DGT rules that to qualify for the exemption, the individual must have resided in the property as the full owner for at least three years, and up to two years prior to the sale.

The question raised

Aplicación de la exención del artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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