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V0961-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Main residence exemption does not apply if sale occurs more than two years after change of residence

An individual over 65 with a disability has enquired whether the sale of their former residence in Seville is exempt from tax. The DGT has ruled that the main residence exemption does not apply because the transfer took place more than two years after the property ceased to be their habitual residence.

The question raised

Whether the capital gain derived from the sale of the residence in Seville is exempt.

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