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A taxpayer over the age of 65 has enquired whether they can claim the exemption for the sale of a property that served as their main residence but which they vacated following their divorce in 2014. The DGT has ruled that, in accordance with Supreme Court case law, the property is considered the main residence for both spouses if the spouse remaining in the property maintains that status.
Question raised: Whether, for the purposes of the exemption provided for in Article 33.4 b) of the LIRPF, the aforementioned dwelling is considered a habitual residence.
In cases of separation, divorce, or annulment that compel a spouse to leave the domicile, the requirement of effective occupation is understood to be met if the dwelling constitutes the habitual residence of the spouse who remained in it at the time of the transfer or during the two preceding years. Therefore, the spouse who left the dwelling may also benefit from the habitual residence exemption if the other legal requirements are met.
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