Those over 65 must prove the mandatory nature of their change of residence

The application of the Personal Income Tax (IRPF) exemption for the transfer of a primary residence for persons over 65 or persons with disabilities is subject to strict timing conditions. One of the most frequent doubts lies in the possibility of considering a home as a primary residence without having resided in it for the minimum period required by the regulations.

What the DGT has ruled

The Dirección General de Tributos (DGT) has specified that, for a home to be considered a primary residence without the three-year period having elapsed, circumstances that necessarily require a change of address must coexist. The administrative criterion establishes that the term "necessarily" excludes any situation based on the will, convenience, or mere option of the taxpayer.

In this sense, if the relocation responds to a personal decision and not to an imposition derived from life circumstances, it will not be possible to waive the requirement of the three-year effective residence period. The Administration emphasizes that determining whether the circumstances of a specific case justify the mandatory nature of the change of address is a matter of fact that the taxpayer must prove before the tax authority.

What it means for you

If you are over 65 and intend to sell your home to reinvest or to claim the exemption without having lived in the property for the last three years, it is not enough to claim an improvement in quality of life or a preference for location. For the Administration to accept the condition of primary residence under this assumption, the change of residence must be an inevitable consequence of the taxpayer's circumstances.

What you should do

In a situation like this, it is fundamental to have documentation that proves the change of address is not optional. The burden of proof lies with the taxpayer, so it is necessary to gather evidence demonstrating the imposition of the move. It is recommended to assess the legal and factual situation of each case before applying the exemption, to avoid possible requests for information or assessments from the Tax Agency (Agencia Tributaria).