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V0747-25 28 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of habitual home not applicable to those over 65 without habitual residence

A taxpayer over 65 asks whether they can claim the exemption for selling a home they occupied until 1995, after living abroad and returning in 2023. The DGT states the exemption does not apply if the requirement of habitual residence at the time of sale or in the two preceding years is not met.

The question raised

Possibility of applying the exemption for the transfer of a habitual residence for persons over 65 years of age provided for in Article 33.4.b) of the LIRPF.

The DGT's ruling

To apply the exemption for persons over 65 years of age, the dwelling must be the habitual residence at the time of the transfer or have been so during the two preceding years. If the taxpayer does not reside in the dwelling for at least three continuous years following their return, the property shall not be considered a habitual residence. A job transfer only allows a property to be considered a habitual residence if the three-year period of effective residence has not been completed.

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