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An individual over the age of 65 inquired whether they could apply for the tax exemption following the sale of their home, after having moved their registered address to their mother's house to provide care. The DGT ruled that the exemption depends on the property being the main residence at the time of sale or having been so during the two preceding years.
Question posed: Whether the exemption provided in Article 33.4.b) of the LIRPF is applicable.
To apply the exemption provided in Article 33.4.b) of the Personal Income Tax Law (LIRPF), the transferred property must be the habitual residence at the time of the transfer or must have been so on any day during the two preceding years. If the property does not meet this requirement of habitual residence, the exemption shall not be applicable. Residence is a question of fact that must be proven with valid means of evidence, and being registered on the municipal roll is insufficient on its own.
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