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V5311-16 15 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The exemption for the sale of a primary residence may be applied if the transfer occurs within two years following the change of residence

A married couple over the age of 65 inquired whether they could apply the exemption for the sale of their primary residence after having moved for health reasons. The DGT indicates that, if the dwelling was the primary residence for three years, the exemption is applicable if the sale is carried out within the two years following the change of domicile.

The question raised

Whether they may avail themselves of Article 33 of the LIRPF regarding the benefit derived from the sale of said property.

The DGT's ruling

Persons over the age of 65 are exempt from taxation on the capital gain from the transfer of their primary residence. For this purpose, the building that has been the residence for a continuous period of at least three years is considered a primary residence. The exemption is applicable if the transfer is carried out within the two years prior to the date of the sale, counted from when it ceased to be the primary residence.

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