Skip to content
Back to index
V3219-18 19 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Main residence exemption does not apply if full ownership is split between bare owner and usufructuary

A taxpayer inquired whether the sale of a property in which they hold bare ownership is exempt from Personal Income Tax (IRPF). The Directorate General for Tax Regulations (DGT) ruled that the main residence exemption requires full ownership and a three-year period of residence starting from the date of acquisition.

The question raised

Si se decidiese enajenar la vivienda a un tercero el próximo año, si estaría exenta de tributación en IRPF la ganancia patrimonial que se derive de dicha venta. En caso de que no procediese dicha exención, cuál sería el plazo de permanencia en dicha vivienda para acogerse a la exención.

Book your free first meeting