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V2230-24 15 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Requirements for the exemption of the main residence due to age or dependency

A query was made regarding the requirements for applying the capital gains tax exemption on the sale of a main residence. The DGT clarifies that age or dependency conditions must be met and that the property must have served as the main residence until up to two years before the sale.

The question raised

Requirements for the application of the exemption under Article 33.4.b) of the Personal Income Tax Law.

The DGT's ruling

To apply the exemption under Article 33.4.b) of the Personal Income Tax Law (LIRPF), the taxpayer must have reached 65 years of age or be in a state of dependency on the date of transfer. Furthermore, the dwelling must have been the habitual residence at that time or must have been so on any day during the two years prior to the transfer. Residence is proven by any valid means of evidence, as registration in the municipal register (empadronamiento) alone is not sufficient.

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