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V1038-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of habitual home exempt for those over 65 or dependent if residence was held at time of sale or within two years prior

An 84-year-old with grade II dependency asks whether the sale of their former habitual home is exempt from income tax. The DGT states that the exemption applies if the property was the habitual residence at the time of sale or at any point within the two years before the transfer.

The question raised

Question posed: Whether the capital gain derived from the sale of said property is exempt from taxation pursuant to the provisions of Article 33.4.b) of the LIRPF.

The DGT's ruling

The exemption under Article 33.4.b) of the LIRPF applies if the transferred property is the taxpayer's primary residence at the time of sale or was so at any time during the two years preceding the date of transfer. To satisfy this requirement, the building must have served as a residence for a continuous period of at least three years, except in justified circumstances requiring a change of domicile. Proof of residence is a matter of fact that must be established by the taxpayer, noting that registration in the municipal register is not sufficient on its own.

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