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V1968-18 2 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of primary residence within three years requires proof of strictly necessary relocation

A taxpayer over 65 is inquiring whether the sale of their home, after less than three years of residence, can be classified as a primary residence due to health reasons and lack of liquidity. The DGT indicates that for a property to be considered a primary residence before the three-year period, the change of address must be an obligatory necessity rather than a voluntary choice or matter of convenience.

The question raised

Posibilidad de considerar la vivienda de habitual en el momento de su transmisión, antes de alcanzar tres años de residencia en ella, dadas las circunstancias que concurren, quedando, por ello, exenta de gravamen la ganancia patrimonial que se genere en dicha transmisión.

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