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A couple over 65 aged 65 enquired whether they could claim the exemption for habitual residence when selling a home they had lived in since 2017, but stopped residing in it in August 2022. The DGT confirms that the sale falls within the two-year period after ceasing to be their habitual residence.
Question posed: To determine whether the exemption under Article 33.4.b) of the LIRPF is applicable to them.
To apply the exemption for the transfer of a primary residence by persons over 65 years of age, the property must have been the primary residence at the time of the transfer or on any day during the two preceding years. In this case, as the property is sold before two years have elapsed since the change of residence, it is understood that they are transferring their primary residence. Therefore, they may apply the tax benefit provided for in Article 33.4.b) of the Personal Income Tax Law (LIRPF).
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