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A taxpayer over 65 asks whether they can claim the exemption for selling their habitual home after being registered at a different address for seven months. The DGT responds that the exemption depends on the property being the habitual residence, and that registration at another address does not automatically disqualify the claim.
Question raised: Whether, in their case, the exemption provided for in Article 33.4.b) of the LIRPF is applicable.
The exemption for persons over 65 years of age applies if the dwelling constitutes their habitual residence at the time of the transfer or was so in the two preceding years. Registration in a different domicile does not, in itself, deprive one of the right to the exemption, provided that habitual residence is proven by means of evidence. The determination of residence is a question of fact that must be assessed by the Administration.
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