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A query was made regarding the requirements for the sale of a property to be exempt from Personal Income Tax (IRPF) for individuals over 65. The Directorate General for Taxes (DGT) clarifies that the property must qualify as a primary residence and the individual must be over 65 or in a state of dependency.
Cuestión planteada Solicita que se le detallen los requisitos para considerar una vivienda como habitual a efectos de la aplicación de la exención de la ganancia patrimonial derivada de la transmisión de una vivienda para mayores de 65 años en el Impuesto sobre la Renta de las Personas Físicas.
La exención de la ganancia patrimonial se aplica si el contribuyente es mayor de 65 años o tiene situación de dependencia y la vivienda es su vivienda habitual. Se considera vivienda habitual la residencia durante un plazo continuado de al menos tres años, o antes si hay circunstancias justificadas como fallecimiento, matrimonio, separación o traslado laboral. Para la exención, la vivienda debe ser la habitual en el momento de la transmisión o haberlo sido en los dos años anteriores.
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