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V1417-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of primary residence applicable to those over 65 if habitual residence requirement is met

A 70-year-old individual inquired whether they could claim the exemption for the sale of their primary residence after renting rooms to students. The Directorate-General for Traffic (DGT) ruled that for the capital gain to be fully exempt, the individual must reside in the property effectively and permanently for at least three years.

The question raised

Cuestión planteada Si resulta aplicable la exención del artículo 33.4.b) de la LIRPF en caso de residir en la vivienda exclusivamente ella durante los próximos tres años.

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