Skip to content
Back to index
V0619-25 2 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a second home purchased in 1980 may qualify for temporary regime relief

The tax treatment of selling a second home bought in 1980 to fund disability adaptations is queried. The DGT states that the sale results in a capital gain or loss and that the temporary regime under the ninth transitional provision of the LIRPF may apply.

The question raised

Taxation of the sale of the dwelling in the Personal Income Tax.

The DGT's ruling

The sale generates a capital gain or loss calculated by the difference between the acquisition value and the transfer value. As it is real estate acquired before 1994, a reduction may be applied to the portion of the gain generated before January 20, 2006. Said reduction depends on whether the sum of the transfer value and previous results exceeds 400,000 euros and is calculated according to the years of ownership until December 31, 1996.

Book your free first meeting