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Divorce: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 34 rulings · 2014–2026

Current position

In cases of separation, divorce, or annulment that require leaving the home, the habitual residence requirement is met if the property is the residence of the spouse who remained in it at the time of the transfer or during the two preceding years. This criterion allows for the application of exemptions for persons over 65 or dependent persons based on the occupation by the spouse who stayed. The provisions of article 41 bis.3 of the RIRPF are applied to validate said condition.

The DGT's position has moved from denying the habitual residence exemption when a spouse left the home following a divorce (V5258-16, V0068-19), to establishing a criterion based on the occupation by the spouse who remains in the home. The most recent rulings (V0326-24, V1187-24, V0471-26, V1205-26) confirm that the habitual residence condition is maintained if the spouse who stays occupies it at the time of the transfer or during the two preceding years.

Turning points

  1. V0326-24

    Introduces that in divorce cases requiring the abandonment of the home, the effective occupation requirement is met if the property constitutes the residence of the spouse who stayed.

Analysis based on 32 of 34 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0949-26 28 Apr 2026

Exemption for sale of habitual home available to those over 65 after divorce

SG de Impuestos sobre la Renta de las Personas Físicas
exención por transmisión de viviendavivienda habitualganancia patrimonialdivorciomayores de 65 años LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual

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