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V5666-26 30 September 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Exemption for main residence for those over 65 requires mandatory change of address

A taxpayer has enquired whether a property acquired in 2021 can be considered a main residence to apply the over-65 exemption, after having resided elsewhere due to administrative requirements. The DGT indicates that to bypass the three-year residency requirement, the circumstances must necessarily necessitate the change of address.

The question raised

Question posed: Whether said dwelling can be considered habitual for the purposes of the exemption under article 33.4.b) of the LIRPF.

The DGT's ruling

For a dwelling to be considered habitual without meeting the three-year period, circumstances must occur that necessarily require a change of residence. The term 'necessarily' implies an obligation that excludes the will or convenience of the taxpayer. If the change of residence is an option and not an imposition, the three-year period cannot be excepted. The assessment of whether the circumstances of the specific case justify the change of residence is a matter of fact that must be proven before the Administration.

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