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V2056-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Requirements for age-related exemption on transfer of habitual home: three years of full ownership

A 72-year-old taxpayer asks whether a property he has occupied since 2022 under an option-to-buy agreement qualifies as his habitual residence for age-related exemption. The DGT responds that to qualify for the exemption, full ownership of the property must have been held for at least three consecutive years.

The question raised

Whether said dwelling is considered habitual for the purposes of the exemption under article 33.4.b) of the LIRPF.

The DGT's ruling

For the transfer of a dwelling to be exempt on the grounds of being over 65 years of age, the building must have constituted the habitual residence for a continuous period of at least three years. This calculation requires that the taxpayer has held full ownership of the dwelling during said period, therefore the period of residence prior to the acquisition of ownership cannot be included. If the transfer occurs before completing three years of full ownership, it is not considered a habitual residence for the purposes of this exemption.

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