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A taxpayer inquired whether they could apply for the Personal Income Tax (IRPF) exemption upon selling their home at age 65, given that their tax domicile had been incorrectly registered at another property. The Directorate General for Tax (DGT) clarified that the exemption depends on the property being the habitual residence and that residency can be proven by any valid means of evidence, not solely through the municipal register (empadronamiento).
Question posed: Whether the exemption provided in Article 33.4.b) of the LIRPF is applicable in the event of the sale of the aforementioned property.
The exemption under letter b) of section 4 of Article 33 of the LIRPF applies if the property is the taxpayer's habitual residence and the taxpayer is over 65 years of age or in a state of dependency. For a property to be considered habitual, it must have been the residence for at least three continuous years or have been so during the two years prior to the transfer. Registration in the municipal register is not sufficient on its own to prove residence, and any means of evidence valid under law may be used.
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