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V1256-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption not applicable if sold property is not habitual residence

A dependent taxpayer asks whether a capital gain from selling a non-habitual residence can be exempted. The DGT states that exemption requires the property to have been the habitual residence at the time of sale or in the two years prior.

The question raised

Whether the exemption provided for in Article 33.4.b) of the Personal Income Tax Law is applicable.

The DGT's ruling

The exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF) for persons in a situation of severe dependency requires that the transferred property be the taxpayer's habitual residence. According to the Regulations, a building is considered a habitual residence if it has constituted their residence for at least three years, or if it was so during the two years prior to the transfer. As the property subject to this inquiry is not the inquirer's habitual residence, the exemption does not apply.

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