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V2249-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for sale of habitual home not available before age 65

A taxpayer asks whether they can claim the IRPF exemption for selling their habitual home before turning 65. The DGT responds that this is not possible as the law requires the individual to be at least 65 years old at the time of the transfer.

The question raised

Whether the exemption under Article 33.4.b) of the LIRPF is applicable.

The DGT's ruling

To apply the exemption under Article 33.4.b) of the LIRPF, two requirements must be met: having reached 65 years of age on the date of transfer and the property having been the habitual residence up to any day within the two years prior to the sale. As the taxpayer is 64 years of age on the date of transfer, they cannot benefit from the exemption.

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