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V1015-19 9 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of primary residence by those over 65 requires it to have been the main residence at sale or in the two preceding years

A taxpayer inquired whether they could apply for the exemption on the sale of their primary residence as a person over 65, after having temporarily rented out the property. The Directorate General for Taxes (DGT) ruled that, because the property had been rented, it lost its status as a primary residence and failed to meet the requirement of having been the main residence during the two years prior to the sale.

The question raised

Whether there is a right to the exemption for the sale of one's primary residence due to being over 65 years of age, indicating the period that must elapse to be able to apply said exemption.

The DGT's ruling

To apply the exemption for the transfer of a primary residence for individuals over 65 years of age, the building must be the primary residence at the time of the transfer or have been so on any day during the two preceding years. If the residence is rented, even for short periods, it loses its status as a primary residence. To recover said status, its effective and permanent use by the taxpayer for at least three years is required.

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