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A taxpayer asks whether they can claim the exemption for selling their home as a dependent. The DGT responds that the home was not their habitual residence at the time of sale or in the two years before.
Question posed: To determine whether the exemption under Article 33.4.b) of the LIRPF may be applied.
To apply the exemption under Article 33.4.b) of the LIRPF, the dwelling must be the habitual residence at the time of the transfer or must have been so during the two preceding years. In this case, as residence in the dwelling ceased in 2022 due to health reasons, the requirement of habitual residence is not met for the sale carried out in 2025. Mere registration in the municipal register is not sufficient evidence to prove habitual residence.
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