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V1582-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · ganancia patrimonial

The exemption for the sale of a primary residence for individuals over 65 requires that the property has been the primary residence at the time of sale or during the two preceding years

An individual over 65 is inquiring whether they can apply for the tax exemption on the transfer of a primary residence, having temporarily ceased living there for work-related reasons and now wishing to sell due to architectural barriers. The DGT states that the exemption requires the property to be the primary residence or to have been so during the previous two years, and that the change of address must have been necessitated by unavoidable circumstances.

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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