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V1714-25 23 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Possibility of applying 65+ age exemption to two adjacent linked properties

The consultant asks whether the exemption for habitual residence can be applied when selling two adjacent properties joined by an internal staircase. The DGT responds that both properties can be considered habitual residence if they are occupied regularly, despite having different cadastral references.

The question raised

Application of the exemption under Article 33.4.b) of the LIRPF in the event of selling both dwellings either together or independently.

The DGT's ruling

There is no impediment to considering two contiguous dwellings joined internally, even without registration as a single unit, as a habitual residence, provided that they are habitually occupied. If the requirements for habitual residence are met and the taxpayer is over 65 years of age, the exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF) applies to the transfer, whether of the dwellings as a whole or independently. The proof of residence is a matter of fact that must be established by the taxpayer.

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