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V0603-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption on sale of main residence requires three years of residency or compelling circumstances for relocation

A 74-year-old taxpayer inquired whether her home could be considered her main residence to qualify for the over-65s exemption, despite having lived there for less than three years due to the danger posed by the stairs. The DGT ruled that, as this does not constitute a circumstance that necessarily compels a change of residence, the residency requirement has not been met.

The question raised

Whether the dwelling in question can reach the status of a primary residence despite not having been resided in for a continuous period of 3 years, thereby allowing the application of the exemption under article 33.4.b) of the LIRPF.

The DGT's ruling

For a dwelling to be considered a primary residence without fulfilling three years of residency, circumstances must concur that necessarily require a change of domicile. The risk of falls due to the structure of the dwelling is considered a voluntary decision and not an obligation that forces a change. Therefore, if the residence is changed before three years due to convenience or personal safety, the dwelling does not reach the status of a primary residence.

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