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V0614-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for sale of main residence by those over 65 denied if habitual residence requirement is not met

A taxpayer over 65 inquired whether the sale of a property that was once their home, but had been rented out for 20 years, is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that the exemption cannot be applied because the property does not meet the requirement of being the taxpayer's habitual residence.

The question raised

Tributación de la ganancia patrimonial generada en la venta de la vivienda a efectos del Impuesto sobre la Renta de las Personas Físicas.

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