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A taxpayer inquired whether the exemption for individuals over 65 could be applied when selling an inherited property in 2023, in which they had resided since 2018. The Directorate General for Taxes (DGT) ruled that this is not possible, as the exemption requires having held full ownership of the property for at least three continuous years.
Question posed: Whether the exemption under article 33.4.b) of the LIRPF would be applicable.
In order for the transfer of a dwelling to be exempt due to being over 65 years of age, the building must have constituted the habitual residence for a continuous period of at least three years since its acquisition. This calculation requires that the taxpayer has held full ownership of the dwelling during said period, therefore the period of residence prior to acquisition cannot be counted. If the dwelling is transferred before completing three years of ownership, the exemption under article 33.4.b) of the LIRPF may not be applied.
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