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V0136-22 27 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por transmisión de vivienda

Exemption for sale of main residence applicable to over-65s if sale occurs within two years of abandonment

A 68-year-old taxpayer inquired whether they could claim the exemption for the transfer of a main residence following a divorce, as the court ruling had granted use of the property to their former spouse. The DGT ruled that the exemption applies if the sale is completed within two years of the property ceasing to be their habitual residence.

The question raised

Whether the exemption for the transfer of a habitual residence by persons over 65 years of age is applicable to the capital gain that may arise from the transfer thereof.

The DGT's ruling

The exemption for persons over 65 requires that the dwelling be the habitual residence at the time of the transfer or have been so on any day during the two preceding years. If the sale occurs within that two-year period from the date the taxpayer vacated the dwelling due to divorce, the requirement of the Regulation is met. If the transfer occurs after said period, the dwelling shall no longer be considered habitual for the purpose of the exemption.

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