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The taxpayer asks whether the IRPF exemption can be applied when selling their former habitual residence in 2028, having left it in 2024 and reaching 65 years of age. The DGT responds that the exemption does not apply as the sale occurs beyond the two-year period required to maintain the status of habitual residence.
Question posed: Whether the exemption under Article 33.4.b) of the LIRPF is applicable in this case.
To apply the exemption under Article 33.4.b) of the LIRPF, the dwelling must be the habitual residence at the time of the transfer or have been so at any time during the two preceding years. If the transfer is carried out more than two years after the building ceased to constitute the habitual residence, said exemption cannot be applied. In the specific case, as the sale occurs in 2028 having ceased to be a residence in 2024, the two-year period provided for in Article 41 bis.3 of the RIRPF is exceeded.
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