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V0968-24 9 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for those over 65 may apply if the primary residence consists of two properties with different cadastral references

A taxpayer over the age of 65 inquired whether the primary residence exemption could be applied when selling a property composed of two joined apartments with different cadastral references. The Directorate General for Taxes (DGT) ruled that there is no impediment to considering both properties as the primary residence if they are inhabited, provided that both cadastral references are declared.

The question raised

Whether the exemption under art. 33.4.b) of the LIRPF could apply to their residence, considering that it is composed of two distinct apartments.

The DGT's ruling

There is no impediment to considering two contiguous dwellings joined internally as a habitual residence, even if they are not registered as a single unit, provided that they are inhabited on a habitual basis. As each has its own cadastral reference, both must be recorded when completing the data for the habitual residence. If the requirements for a habitual residence are met and the condition of being over 65 years of age or a dependent person is satisfied, the exemption under art. 33.4.b) of the LIRPF would apply.

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