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V0660-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption on sale of main residence for over-65s applies if residence in contiguous properties is proven

A married couple over the age of 65 enquired whether they could apply for the Personal Income Tax (IRPF) exemption when selling one of two contiguous properties that constitute their main residence. The Directorate General for Taxes (DGT) ruled that contiguous properties with different cadastral references may be considered a main residence, provided that effective residence is proven and the requirements regarding age or dependency are met.

The question raised

1. Whether the exemption under Article 33.4.b) of the LIRPF is applicable in the event of the disposal of one of the two dwellings (dwelling A), separating both and maintaining residence in dwelling B.

The DGT's ruling

There is no impediment to considering two contiguous dwellings internally connected as a habitual residence, even if they are not registered as a single unit, provided that they are habitually occupied. To apply the exemption under Article 33.4.b) of the LIRPF, effective residence must be proven and the requirements regarding age or dependency status must be met. In the case of dwellings with different cadastral references, both references must be recorded when declaring the habitual residence. Urban planning or registry classification does not prevent a building from being considered a habitual residence if it is conditioned for such purpose and the requirements of ownership and residence are fulfilled.

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