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A taxpayer over 65 years old inquired whether the sale of their home could be considered a transfer of habitual residence to qualify for the exemption under article 33.4.b) of the IRPF. The DGT clarified that the exemption does not apply because the property ceased to be habitual residence on 2 July 2023 and the transfer took place on 29 July 2025.
Question raised: To determine which date must be considered for the calculation of the two-year period (deposit agreement or public deed) and whether the property can therefore be considered the primary residence for the purposes of applying the exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF).
The exemption for the transfer of a primary residence for persons over 65 years of age requires that the property be the primary residence at the time of the transfer or has been so during the two preceding years. A deposit agreement (contrato de arras) is not synonymous with a transfer, which is determined according to the Civil Code by the delivery or the execution of a public deed. In this case, as residency in the property ceased on July 2, 2023, the sale carried out on July 29, 2025, exceeds the permitted two-year period.
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