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V2247-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption from capital gains on sale of habitual home for severely dependent persons

The consultant, with severe dependency, asks whether selling their home to buy an adapted one is exempt from income tax. The DGT responds that the gain will be exempt if the property is their habitual residence at the time of sale.

The question raised

Whether the capital gain generated by the transfer of the dwelling may benefit from the exemption provided for in Article 33.4.b) of the Personal Income Tax Law.

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