Skip to content
Back to index
V0689-24 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 requires proof of effective residence

A person over 65 has enquired whether they can apply for the Personal Income Tax (IRPF) exemption when selling their main residence, given that they are registered on the municipal roll at a different property. The Directorate General for Taxes (DGT) clarifies that the exemption requires the property to be the main residence and that residence can be proven by any valid means of evidence.

The question raised

Whether the exemption under Article 33.4.b) of the LIRPF is applicable in the event of the sale of residence A.

The DGT's ruling

The exemption under Article 33.4.b) of the LIRPF applies if the transferred property is the habitual residence and the taxpayer is over 65 years of age or has a situation of dependency. For a building to be considered a habitual residence, it must have been the residence for at least three continuous years, or have been so during the two years prior to the transfer. Registration in the municipal register is not sufficient proof on its own to certify residence, and any means of proof valid under law may be used.

Book your free first meeting