Skip to content
Back to index
V1187-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of primary residence may apply if the remaining spouse maintains residency

A taxpayer over 65 is inquiring whether they can claim the exemption for the sale of a primary residence after having left the property due to a divorce in 2008. The DGT clarifies that, following Supreme Court jurisprudence, the property is considered the primary residence for the spouse who moved out if the spouse who stayed maintains residency or had it during the two years prior to the sale.

The question raised

Whether said dwelling is considered habitual for the applicant for the purposes of the exemption under Article 33.4.b) of the LIRPF.

The DGT's ruling

In cases of separation, divorce, or annulment that compel a spouse to leave the domicile, the habitual residence requirement is deemed met if the dwelling constitutes the residence of the spouse who remained in it at the time of the transfer or during the two preceding years. Therefore, if the spouse who remained in the dwelling maintains the status of habitual residence pursuant to Article 41 bis.3 of the RIRPF, the same consideration shall also apply to the applicant who vacated it.

Book your free first meeting