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A taxpayer over 65 asks whether exemption applies to the sale of their habitual home. The DGT clarifies that the exemption applies if the property is the habitual residence and the taxpayer meets age or dependency requirements.
Question raised: Whether, in their case, the exemption under Article 33.4.b) of the LIRPF is applicable.
The exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF) applies if the transferred property is the taxpayer's habitual residence and the taxpayer is over 65 years of age or has a status of severe or great dependency. The habitual residence is that which has been the residence for at least three continuous years, or has been so until two years prior to the transfer. The residence must be proven with valid means of evidence, as registration in the municipal register is not sufficient on its own.
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