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A taxpayer asks how to recover a 3% retention from property sale and whether the age 65 exemption applies. The tax authority states that IRNR 3% retention can be included in the IRPF return if the change of fiscal residence occurs in the same tax year.
Cuestión planteada Desea conocer el procedimiento que debe seguir para que le devuelvan el 3% retenido: si debe solicitar la devolución por medio del modelo 210 o mediante la declaración de la renta por el período impositivo 2025, a presentar en 2026.
Si el contribuyente adquiere la condición de residente fiscal en España en el mismo periodo en que se practica la retención del 3%, podrá incluir dichas retenciones en su declaración del IRPF. Respecto a la exención por venta de vivienda habitual para mayores de 65 años, esta requiere una residencia continuada de al menos tres años, salvo excepciones por cambios de domicilio justificados. La condición de vivienda habitual es una cuestión de hecho que debe acreditarse y el empadronamiento no es prueba suficiente por sí solo.
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