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V0377-22 25 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for sale of main residence cannot be applied if residency requirement of at least three years is not met

A taxpayer over 65 consulted whether they could apply for the exemption on the sale of their home after residing in it for 19 months. The DGT ruled that this is not possible as the minimum residency requirement has not been fulfilled.

The question raised

Si puede aplicar la exención prevista en el artículo 33.4 b) de la Ley 35/2006 a la ganancia patrimonial que en su caso obtenga.

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