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V0616-25 2 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for sale of habitual home requires sale within two years of ceasing residence

A person over 65 inquired whether the exemption for selling their habitual home could apply after moving to a nursing home. The DGT stated it does not apply as the sale occurred more than two years after leaving the property.

The question raised

Whether, in their case, the exemption provided in Article 33.4.b) of the LIRPF is applicable.

The DGT's ruling

To apply the exemption for persons over 65 years of age or persons in a situation of dependency, the dwelling must have been the habitual residence at the time of the transfer or on any day during the two preceding years. If the transfer occurs more than two years after the building ceased to be the habitual residence, it cannot be considered a habitual residence for the purpose of the exemption. In this case, as more than two years have elapsed since the cessation of effective residence, Article 33.4.b) of the LIRPF is not applicable.

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