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V1026-23 26 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for home sales by those over 65 inapplicable if property was not the primary residence in the two years prior to sale

A taxpayer over the age of 65 inquired whether they could claim the exemption for the sale of a primary residence after having ceased living in the property in 2007 and returning in 2023. The DGT ruled that, as more than two years had passed since it ceased to be their habitual residence, they are not entitled to the exemption.

The question raised

Whether, in the event of the sale of the aforementioned dwelling, the exemption under article 33.4 b) of Law 35/2006 can be applied if a capital gain is obtained.

The DGT's ruling

To apply the exemption for the transfer of a dwelling due to being over 65 years of age, the dwelling must be the habitual residence at the time of the sale or must have been so at any time during the two years prior to the transfer. In this case, having ceased to reside in the dwelling in 2007 and selling it in 2023, the requirement of habitual residence within the two year period is not met.

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