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V2529-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for sale of main residence cannot be applied if more than two years have passed since it ceased to be a main residence

A taxpayer inquired whether they could apply for the exemption regarding the sale of their father's (a dependent person) home, given that he had changed his residence in 2013. The Directorate General for Taxes (DGT) ruled that this is not possible because the sale took place in 2017, exceeding the two-year limit from the date the property ceased to be a main residence.

The question raised

Whether the exemption from taxation pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF) could apply to the capital gain obtained from the sale of the dwelling.

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