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V2789-19 10 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for sale of main residence cannot be applied to the plot where a guest house is located

A taxpayer over 65 asked whether the exemption for the sale of a main residence could be applied to two plots after subdividing their original land. The Directorate General for Taxes (DGT) ruled that the exemption only applies to the building that constitutes the main residence; therefore, the plot containing the prefabricated house is not exempt.

The question raised

If both properties were transferred, could the exemption for the transfer of the habitual residence by persons over 65 be applied?

The DGT's ruling

The exemption for persons over 65 applies to the building that constitutes the taxpayer's habitual residence. Following the segregation of the plot, only the building where the applicant resides is considered a habitual residence. Therefore, the exemption is not applicable to the gain derived from the plot where the prefabricated house used as a guest house is located.

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