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V2554-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption for homes of people over 65 does not apply to segregated properties not considered habitual residence

A taxpayer over 65 asked whether the exemption for habitual residence could be applied to two properties resulting from a segregation. The DGT replied that the exemption applies only to the property constituting habitual residence, not to the part intended for other purposes.

The question raised

Possibility of applying the exemption provided for in Article 33.4.b) of the Personal Income Tax Law.

The DGT's ruling

The segregation of a property does not alter its value or acquisition date. The exemption for persons over 65 years of age is only applicable to the property that is the primary residence at the time of the transfer or has been so in the two preceding years. A property intended exclusively for other purposes, not being a primary residence, shall not benefit from said exemption and its gain shall be taxed in the savings tax base.

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