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V1679-23 13 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

The exemption for the sale of a primary residence may be applied if it has been resided in during the previous two years

A person over 65 years of age inquires whether they may apply the exemption for the sale of their residence after having resided temporarily at a relative's home for health reasons. The DGT explains that the exemption applies if the residence was the primary residence at the time of sale or on any day during the previous two years.

The question raised

Possibility of applying the exemption provided for in Article 33.4.b) of the LIRPF.

The DGT's ruling

The exemption for persons over 65 years of age applies if the residence constitutes their primary residence at the time of the transfer or if it was so on any day during the previous two years. The concept of primary residence requires continuous residence for at least three years, except in justified circumstances requiring a change of domicile. The accreditation of residence is a question of fact that must be proven by the taxpayer, as registration in the municipal register is not sufficient proof on its own.

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