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A divorced taxpayer asks whether the IRPF exemption for selling a former habitual home after turning 65 applies, having left the property due to divorce. The DGT states that, in line with Supreme Court jurisprudence, the requirement of habitual residence is met if the remaining spouse continues to regard the property as such.
Question posed In the event that the taxpayer has reached the age of 65 at the time of the sale, the question arises as to whether the potential capital gain derived from the transfer of the real estate must be taxed under Personal Income Tax (IRPF) in the following scenarios:
For the purposes of the exemption for the transfer of a primary residence, the requirement that the residence has been the primary residence at the time of sale or during the two preceding years is understood to be met if said condition is met by the spouse who continues to reside in the dwelling following the divorce. Therefore, if the dwelling remains the primary residence for the spouse who stays, the two-year period required by the RIRPF is satisfied.
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