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A taxpayer over 65 inquired whether they could apply the exemption for the sale of their main residence after having ceased to reside in it for more than two years due to health reasons. The DGT ruled that the exemption is not applicable because the property no longer qualifies as a main residence.
Question posed: Whether the dwelling subject to inquiry can maintain the status of a primary residence despite having resided elsewhere for more than two years and thus be able to apply the exemption under article 33.4.b) of the LIRPF.
To apply the exemption, the dwelling must be the primary residence at the time of the transfer or must have been so on any day during the two preceding years. The causes for change of residence set forth in the Regulations only serve to consider a building as a primary residence where continuous residence has not occurred for three years. Having ceased to reside in the dwelling in November 2021, more than two years have already elapsed and the requirement is not met.
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