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A taxpayer over 65 asks whether they can claim the exemption for selling a home from a marriage after divorce and leaving the property. The DGT clarifies that, in line with Supreme Court jurisprudence, the requirement of habitual residence is met if the ex-spouse occupied the property at the time of sale or in the two years prior.
Question posed: Whether, for the purposes of the exemption provided for in Article 33.4.b) of the LIRPF, the aforementioned dwelling is considered a habitual residence.
In cases of separation, divorce, or annulment that require one spouse to leave the domicile, the requirement that the dwelling be the habitual residence at the time of the transfer or in the two preceding years is understood to be met if it applies to the spouse who continues to reside in it. Therefore, if the dwelling remains the habitual residence for the spouse who stayed, the two-year period required by the Regulation is satisfied.
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