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V0399-24 13 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption on sale of main residence for those over 65 requires proof of effective residence

A person over 65 has enquired whether they can apply the main residence exemption when selling their home along with a garage, despite being registered on the municipal roll at a different address. The DGT clarifies that the exemption depends on the property being the main residence and requires proof of effective residence through valid evidence.

The question raised

Whether, in their case, the exemption under Article 33.4.b) of the LIRPF is applicable.

The DGT's ruling

The exemption under Article 33.4.b) of the LIRPF applies if the transferred property is the habitual residence and the taxpayer is over 65 years of age or in a state of dependency. The habitual residence requires continuous residence for at least three years, although temporary absences do not alter this status. Registration in the municipal register is not sufficient proof on its own to certify residence. Elements acquired jointly with the property, such as garage spaces, are also considered part of the habitual residence.

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