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V2061-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Over-65s must prove habitual residence to claim home sale exemption

A taxpayer over 65 asks whether their home qualifies for the transmission exemption, despite not being registered since 2021. The DGT states that the exemption depends on the property being a habitual residence at the time of sale or in the two years prior.

The question raised

Consideration of said dwelling as habitual for the purposes of the exemption for the transfer of the habitual residence for persons over 65 years of age under Article 33.4.b) of the LIRPF.

The DGT's ruling

To apply the exemption under Article 33.4.b) of the LIRPF, the dwelling must be the habitual residence of the taxpayer for at least three continuous years, or have been so during the two years prior to the transfer. The accreditation of residence is a question of fact that the taxpayer must prove by any admitted means, as registration in the municipal register is not sufficient on its own to accredit the habitual residence.

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