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V2388-25 9 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for home sale for those over 65 not solely based on registration

A taxpayer over 65 asks whether they can claim the exemption for their habitual home if they live in one property but are registered at another. The DGT responds that registration alone is not sufficient and that exemption depends on proving actual residence.

The question raised

To determine whether, even if not registered in the municipal register, one may benefit from the exemption provided in Article 33.4.b) of the Personal Income Tax Law (LIRPF).

The DGT's ruling

The exemption for persons over 65 applies if the transferred property is the habitual residence at the time of sale or was so during the two preceding years. Registration in the municipal register does not, in itself, constitute sufficient evidence to prove residence or habitual residence. Residence is a question of fact that the taxpayer must prove by any means of evidence admitted in Law.

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