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V1398-24 12 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for main residence does not apply if sale occurs more than two years after ceasing to reside there

A query was raised regarding whether a 91-year-old individual, who has been in a care home for over two years, can claim the main residence transfer exemption. The DGT ruled that, as more than two years have passed since they ceased residing in the property, it no longer qualifies as a main residence for exemption purposes.

The question raised

Whether the exemption under article 33.4.b) of the LIRPF is applicable in this case.

The DGT's ruling

To apply the exemption for the transfer of the primary residence of persons over 65 years of age or persons in a situation of dependency, the residence must have been the primary residence at the time of the transfer or on any day during the two preceding years. If the sale occurs more than two years after the building ceased to constitute the primary residence, the exemption under article 33.4.b) of the LIRPF is not applicable.

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