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V0683-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

3% retention on property sale can be included in tax return if fiscal residence change occurs in same year

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.

The question raised

The taxpayer wishes to know the procedure to follow to obtain a refund of the 3% withheld: whether they must request the refund via Form 210 or through the income tax return for the 2025 tax period, to be filed in 2026.

The DGT's ruling

If the taxpayer acquires the status of tax resident in Spain during the same period in which the 3% withholding is applied, they may include said withholdings in their Personal Income Tax (IRPF) return. Regarding the exemption for the sale of a primary residence for persons over 65 years of age, this requires continuous residence of at least three years, except for exceptions due to justified changes of domicile. The status of primary residence is a question of fact that must be proven, and registration in the municipal register (empadronamiento) is not sufficient evidence on its own.

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