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V2184-24 11 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of main residence may apply if residency and age requirements are met

A taxpayer over 65 is inquiring about the requirements for a property to be classified as a main residence and how to prove it to qualify for an exemption. The DGT clarifies that it must have been the continuous residence for at least three years (subject to exceptions) and that proof can be provided through any valid means of evidence.

The question raised

Requirements for the dwelling intended for transfer to be considered habitual, as well as the method of proving it.

The DGT's ruling

For the exemption, the dwelling must be the habitual residence at the time of the transfer or have been so during the two preceding years. A dwelling is considered a habitual residence if the building constitutes a residence for a continuous period of at least three years, except in justified circumstances such as death, marriage, or job relocation. Residence is proven by any valid means of evidence, clarifying that census registration or tax domicile are not sufficient on their own.

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