Skip to content
Back to index
V2649-24 26 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption on sale of primary residence for those over 65 requires proof of effective residence

A person over 65 has enquired whether the sale of their property in Albacete may be exempt from tax, given they have registered their new residence in Alicante. The Directorate General for Taxes (DGT) indicates that the exemption depends on the transferred property being the primary residence, which is determined by effective residence rather than mere census registration.

The question raised

Taxation of the transaction and whether it may qualify for the exemption under article 33.4.b) of the LIRPF.

The DGT's ruling

The exemption for persons over 65 years of age applies if the transferred property is the habitual residence, understood as the residence maintained for at least three years or the one held up to two years prior to the transfer. In the event of multiple domiciles, the habitual residence is that where the individual resides for the longest period in each tax period. Registration in the municipal register is not sufficient proof to establish the habitual residence, and the taxpayer must prove effective residence through other means.

Book your free first meeting