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V1959-23 6 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

The exemption for the sale of a primary residence for persons over 65 requires that the property has been a primary residence or has been so in the two years prior to the sale

A person over 65 inquires whether the sale of their home is exempt after having rented it temporarily and returned to reside in it shortly before the sale. The DGT explains that to maintain the exemption after ceasing to reside in the home, the sale must be carried out within a period of two years, but warns of the need to comply with the primary residence requirement.

The question raised

Whether, for the purposes of the exemption provided for in Article 33.4 b) of the LIRPF, the aforementioned home is considered a primary residence.

The DGT's ruling

For the transfer of the home to be exempt, the property must have been a primary residence or have been so at any time during the two years prior to the sale. If the person ceases to effectively reside in their primary residence, they have a period of two years to sell it without losing the exemption. However, if they return to reside in it, the home will not be considered a primary residence if it is alienated before three years of continuous residence have elapsed since the return.

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