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V1409-26 5 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · vivienda habitual

The exemption for primary residence following a divorce requires that the property has been the habitual residence of the transferor at the time of sale or during the two preceding years

A taxpayer inquired whether they could apply for the primary residence transfer exemption after regaining possession of their property following a divorce. The Directorate General for Taxes (DGT) clarified that, in accordance with Supreme Court case law, the primary residence requirement is met if the spouse who remained in the property maintained it as their residence during the two years prior to the sale.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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