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V0572-26 11 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption not applicable for those over 65 if more than two years have passed since leaving a property

A contributor over 65 years old asks whether they can claim the exemption for habitual residence when selling a property where they ceased residing in 2001. The DGT responds that the exemption does not apply because the property must have been a habitual residence at the time of sale or within the two years prior.

The question raised

Question posed: Whether, in their case, the exemption under article 33.4.b) of the LIRPF is applicable.

The DGT's ruling

To apply the exemption for the transfer of a primary residence for persons over 65 years of age, the building must be the primary residence at the time of the transfer or have been so on any day during the two years prior to the date of the transfer. If the sale occurs more than two years after the property ceased to be considered a primary residence, the exemption under article 33.4.b) of the LIRPF is not applicable.

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