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V1678-26 22 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Over-65s’ home sale exemption depends on proving real residence

A taxpayer over 65 asks whether they can claim the exemption for selling their habitual home after being awarded a condominium, as they have not been registered in the property for the past three years. The DGT explains how to calculate the patrimonial gain and clarifies that residence must be proven by valid evidence, not just registration.

The question raised

Calculation of capital gains or losses and whether, in the event of a transfer, the exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF) may be applied, considering that the individual has not been registered on the municipal roll for at least three years.

The DGT's ruling

The dissolution of a co-ownership does not generate a capital gain if the allocation conforms to the ownership share, maintaining the original acquisition values and dates. For the portion allocated in excess, a capital gain or loss will be generated. The exemption for individuals over 65 requires the property to be the habitual residence, which must be substantiated by any valid means of proof, as registration in the municipal census is not sufficient on its own to demonstrate residence.

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