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A person over 65 inquires whether the sale of their home is exempt from Personal Income Tax (IRPF), given that they have lived in it for a short time but did not register on the municipal roll until later. The DGT indicates that the exemption requires the home to have been the primary residence up to two years prior to the sale and that residence must be proven with valid evidence.
Question posed: Whether the capital gain generated is exempt pursuant to Article 33.4.b) of the LIRPF
To apply the exemption for capital gains from the transfer of a primary residence for persons over 65, it must be met that the home held such status up to any day within the two years preceding the transfer. Residence is proven through any valid means of evidence, clarifying that municipal registration or tax domicile are not sufficient elements on their own to demonstrate the primary residence.
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