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V0517-22 14 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por vivienda habitual

Exemption for sale of main residence cannot be applied if it has ceased to be so for more than two years

A 78-year-old taxpayer inquired whether they could apply the exemption for the sale of a main residence after having ceased to reside there in 2010 due to a separation. The DGT ruled that this is not possible, as the property must have been the main residence at the time of sale or during the two preceding years.

The question raised

Whether the exemption for the transfer of a primary residence for persons over 65 years of age may be applied to the capital gain obtained in such case.

The DGT's ruling

To apply the exemption for the transfer of a primary residence for persons over 65 years of age, the residence must have been the primary residence at the time of the transfer or on any day during the two years preceding it. If the transfer is carried out more than two years after the residence ceased to have that status, the exemption is not applicable. In this case, as it ceased to be a primary residence in 2010, the temporal requirement demanded by the Personal Income Tax Regulations is not met.

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