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V5604-26 16 September 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for those over 65 requires full ownership of the property for at least three years

A taxpayer residing in a property since 2014 but having formally acquired it in 2026 inquires whether they can apply the exemption for those over 65 when selling it that same year. The DGT rules that this is not possible as the ownership requirement has not been met.

The question raised

Posibilidad de aplicar la exención del artículo 33.4.b) de la LIRPF.

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