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V2676-17 20 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Property may be deemed primary residence before three years if acquired disability necessitates relocation

A taxpayer over 65 with a newly acquired disability asks whether the sale of their home may be exempt if they have resided there for less than three years. The DGT indicates that if it is proven that the disability necessitates a change of residence, the property will be considered a primary residence for exemption purposes.

The question raised

Possibility of considering that the dwelling, at the time of its transfer, before three years from its acquisition, has attained the status of habitual given the circumstances present, thereby allowing for the exemption from the capital gains tax generated by its transfer.

The DGT's ruling

For a dwelling to be considered habitual without three years having elapsed, circumstances must concur that necessarily require a change of residence. A supervening disability could constitute a circumstance that triggers such a necessity if the change is not a voluntary decision. The assessment of whether the change is necessary is the responsibility of the management and inspection bodies, and the taxpayer must justify the necessity of the relocation.

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