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A 66-year-old individual enquires whether they can claim the exemption for selling their primary residence, given they are incorrectly registered on the municipal roll at a rented property. The DGT clarifies that the exemption depends on the property being the actual primary residence and meeting the age or dependency requirements.
Question posed: Whether, in the event of selling their primary residence, the exemption under Article 33.4.b) of the LIRPF is applicable.
The exemption under Article 33.4.b) of the LIRPF applies if the transferred property is the taxpayer's primary residence and the taxpayer is over 65 years of age or in a state of dependency. The concept of a primary residence requires continuous residence for at least three years, or less if justified circumstances exist. Registration on the municipal roll is not sufficient proof on its own to establish residence, as it is a matter of fact that must be proven by any valid means.
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