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V2152-24 9 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for main residence cannot be applied if effective residence requirements are not met

A taxpayer over 65 enquired whether the sale of a property acquired in 1994 could be exempt as their main residence. The DGT ruled that the exemption does not apply because the property was not their main residence at the time of sale nor during the two preceding years.

The question raised

Whether the dwelling subject to the inquiry constitutes the primary residence of the applicant for the purposes of applying the exemption referred to in Article 33.4.b) of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

For a dwelling to be considered a primary residence, it must be the residence for a continuous period of at least three years. The exemption for persons over 65 requires that the dwelling be the primary residence at the time of the transfer or have been so during the two preceding years. In this case, as more than two years have elapsed since the applicant ceased to reside in it, the requirements are not met.

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