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V2223-24 15 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Main residence tax exemption unavailable if more than two years have passed since ceasing to reside there

A person in a state of dependency inquired whether they could apply the main residence exemption when selling their home after moving into a care home. The DGT ruled that it is not applicable because more than two years have elapsed since the property ceased to be their main residence.

The question raised

Whether, in their case, the exemption under article 33.4.b) of the LIRPF is applicable.

The DGT's ruling

To apply the exemption for the transfer of a primary residence (art. 33.4.b LIRPF), the dwelling must have been the primary residence at the time of sale or on any day during the two preceding years. Once the taxpayer ceases to reside effectively in the dwelling, they have a period of two years for its sale without losing the right to the exemption. If the transfer occurs after more than two years have elapsed since it ceased to be a primary residence, the exemption is not applicable.

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