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V2595-18 25 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for transfer of primary residence applicable to over-65s if they have resided there for more than three years

Individuals over the age of 65 have enquired whether they can apply for Personal Income Tax (IRPF) exemption when donating their home, given that they have lived there since 2009 but only registered on the municipal roll in 2018. The Directorate General for Taxes (DGT) indicates that if they can prove continuous residence in the property for more than three years, they may qualify for the exemption.

The question raised

Whether the exemption provided for in Article 33.4.b) of the Personal Income Tax Law would be applicable.

The DGT's ruling

The exemption for persons over 65 requires that the dwelling be the habitual residence, understood as the building that constitutes their residence for a continuous period of at least three years. Registration in the municipal register is neither necessary nor sufficient on its own to prove residence. Residence is a matter of fact that must be proven by any valid means of evidence.

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