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A query was raised regarding whether renting out rooms in a primary residence disqualifies the property from Personal Income Tax (IRPF) exemption. The Directorate General of Taxes (DGT) ruled that the exemption only applies to the portion of the property that the taxpayer has used privately and continuously.
Question posed: Whether, for the purposes of applying the exemption provided for in Article 33.4.b) of the LIRPF regarding the transfer of a habitual residence, said dwelling loses such status due to the fact that its owner has leased one or more rooms within it.
The exemption for persons over 65 requires the dwelling to be the habitual residence, which implies effective and permanent use by the taxpayer themselves. If part of the dwelling has been leased, the exemption shall not apply to the proportional part of the capital gain corresponding to the leased area. The taxpayer may only exempt the gain from the part of the dwelling that they have used privately, including common areas, after fulfilling the requirement of continuous residence.
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