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V3320-14 12 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption on transfer of main residence for those over 65 does not depend solely on municipal registration

A taxpayer inquired whether a five-day period without municipal registration at their home invalidates the exemption for the donation of a main residence. The Directorate General of Taxes (DGT) responded that municipal registration is neither necessary nor sufficient to prove habitual residence.

The question raised

Whether those five days during which they are not registered at the dwelling would lead to non-compliance with the requirements to apply the exemption provided for in Article 33.4.b) of the Personal Income Tax Law.

The DGT's ruling

Habitual residence requires an effective and permanent use of the dwelling by the taxpayer. Registration in the municipal register is neither sufficient proof nor a necessary condition to establish this requirement. If the dwelling has been the habitual residence on any day during the two years prior to the transfer, the capital gain shall be exempt, regardless of the municipal registration.

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