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V1315-26 28 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for transfer of habitual home to those over 65

A couple over 73 years old asks whether donating their habitual home to their children is exempt from income tax. The DGT states that the exemption applies if the property was the habitual residence at the time of transfer 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 to both the applicant and their spouse. In the event that these capital gains are exempt, whether they must be reported in any specific section of the 2025 Personal Income Tax return.

The DGT's ruling

Capital gains from the transfer of the primary residence are exempt for individuals over 65 years of age pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF). To qualify, the building must have served as the primary residence at the time of the transfer or on any day during the two preceding years. The proof of residence is a matter of fact that must be established by the taxpayer.

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