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V1541-17 16 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

No obligation to declare IRPF for sale of habitual home by those over 65

A taxpayer over 65 asks whether they must file their tax return for income from selling their habitual home, with no other income. The DGT responds that if the property is habitual, the gain is exempt and no declaration is required.

The question raised

Si está obligado a presentar declaración por la ganancia patrimonial obtenida teniendo en cuenta que no ha obtenido otras rentas por las que tenga obligación de declarar.

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