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V0329-15 29 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The sale of the primary residence by persons over 65 is exempt even if the residence has been rented

A retiree over 65 inquires whether they can apply the exemption for the sale of a primary residence if they rent their house before selling it after changing their residence. The DGT responds that the exemption remains applicable if the requirements for a primary residence are met.

The question raised

Possibility of applying the exemption provided for in Article 33.4.b) of the Personal Income Tax Law in both scenarios.

The DGT's ruling

The capital gain from the transfer of the primary residence of persons over 65 is exempt if the building constitutes their primary residence at that time or if they held it as such on any day during the two years prior to the transfer. This exemption applies whether the residence was unoccupied or rented during that two-year period.

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