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V2070-24 25 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of main residence denied if three-year residency or necessary cause is not met

A person over 65 inquired whether the exemption for the transfer of a main residence could apply when selling their home after living in it for just over a year due to economic and personal reasons. The DGT ruled that, since the three-year residency period was not completed, the exemption would only apply if it is proven that the change of residence is strictly necessary.

The question raised

Possibility of applying the exemption for the transfer of the habitual residence for persons over 65 years of age in the Personal Income Tax.

The DGT's ruling

The exemption for persons over 65 requires the dwelling to be the habitual residence, which necessitates continuous residence for at least three years. This period may be excepted if circumstances arise that necessarily require a change of domicile, implying that the change is not a voluntary option or for convenience. The taxpayer must prove, through means of evidence admitted in Law, that the factual situation compels the change of residence.

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