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V0611-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for primary residence does not apply if the property has not been the main residence in the two years prior to sale

An individual over 65 holding bare ownership of a property inquired whether they could apply the primary residence exemption upon sale, having moved to a public care home for health reasons. The DGT ruled that this is not possible because the property was neither the primary residence at the time of the transfer nor during the two years preceding it.

The question raised

Cuestión planteada Si la vivienda mencionada anteriormente tiene la consideración de habitual a efectos de la exención del artículo 33.4.b) de la LIRPF.

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