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V1734-20 2 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for primary residence does not apply if sale occurs more than two years after divorce

A taxpayer inquired whether they could claim the primary residence exemption after selling a property previously transferred to their ex-spouse following a divorce. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable because the property ceased to be the taxpayer's primary residence upon the divorce, and the sale took place much later.

The question raised

Si puede aplicar la exención establecida en el artículo 33.4.b) de la LIRPF, respecto a la ganancia patrimonial obtenida derivada de dicha venta.

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