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A taxpayer over 65 asks whether they can claim exemption for selling their home. The DGT states that exemption is possible if the individual is over 65 and the property is their habitual residence.
Question posed: Whether the exemption under Article 33.4.b) of the LIRPF is applicable in the event of the sale of the aforementioned property.
The exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF) applies if the transferred property is the taxpayer's habitual residence and the taxpayer is over 65 years of age or has a status of dependency. The habitual residence is defined as the residence for at least three continuous years, except in justified circumstances such as matrimonial separation. Residence must be substantiated with valid means of proof, as registration in the municipal register (empadronamiento) is not sufficient on its own.
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