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V2610-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for sale of primary residence cannot be applied if separation occurred more than two years ago

A taxpayer over 65 consulted whether they could apply the capital gains exemption for the sale of their former marital home. The DGT ruled that they cannot, as the property ceased to be their primary residence at the time of the matrimonial separation.

The question raised

Exemption from the capital gains that the taxpayer might obtain from the sale of the dwelling.

The DGT's ruling

The dwelling ceases to be a primary residence when a matrimonial separation occurs. To apply the exemption, the dwelling must have been the primary residence at the time of the transfer or on any day during the two years prior. As the separation occurred in 2014 or 2015, the requirement of the two years preceding the sale is not met.

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