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V3190-19 18 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for main residence cannot be applied without holding full ownership for three years

A taxpayer inquired whether they could apply the exemption for the transfer of a main residence after acquiring ownership of the property they had lived in for 15 years, which previously belonged to a company. The DGT ruled that to qualify for the exemption, one must have held full ownership for at least three continuous years.

The question raised

Whether there is a right to the exemption provided for in Article 33.4.b) of the LIRPF.

The DGT's ruling

For the transfer of a dwelling to be exempt, it must have constituted the habitual residence for a continuous period of at least three years. Furthermore, the taxpayer must have held full ownership of the dwelling during said three-year period. The period of residence prior to the acquisition of ownership cannot be counted to satisfy this requirement.

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