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V1631-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · ganancia patrimonial

Exemption for sale of habitual home for those over 65: residency and time requirements

A taxpayer asks whether they can claim the IRPF exemption when selling their home in Oviedo after turning 65, and whether they can claim it again with their new home in Madrid. The DGT responds that both cases are possible if the legal residency and time requirements are met.

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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