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A person over 65 asks whether the sale of their home is exempt from income tax after ceasing to reside there in 2009. The DGT states that exemption applies if the property was the habitual residence at the time of sale or was so in the two years before.
Question posed: Possibility of declaring the capital gain generated exempt pursuant to Article 33.4.b) of the LIRPF.
To apply the exemption under Article 33.4.b) of the LIRPF, the dwelling must be the habitual residence at the time of the transfer or must have been so at any time during the two preceding years. If it is not proven that the dwelling had such character during that period, the tax benefit shall not be applicable. Mere registration in the municipal register is not sufficient evidence to prove habitual residence.
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