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V1885-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption not applicable if residence ends more than two years ago

A consultant over 65 and in incapacity asks whether the exemption for transfer of habitual residence can be applied after moving out in 2020 to live with a sibling. The DGT states it does not apply as more than two years have passed since the property ceased to be their habitual residence.

The question raised

Whether, in their case, the exemption provided in Article 33.4.b) of the LIRPF is applicable.

The DGT's ruling

To apply the exemption provided in Article 33.4.b) of the LIRPF, the dwelling must be the habitual residence at the time of the transfer or must have been so at any time during the two preceding years. Once the taxpayer ceases to effectively reside in their habitual residence, they have a period of two years for its sale without losing the right to the exemption. If the transfer occurs after more than two years have elapsed since it ceased to constitute their habitual residence, it is not considered a transfer of a habitual residence.

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