Doctrine by topic · DGT Observatory

Effective Occupation: 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 12 rulings · 2014–2026

Current position

In cases of separation, divorce, or annulment, the requirement of effective occupation of the habitual residence is met if the dwelling continues to be the habitual residence of the spouse who remains in it at the time of the transfer or during the two preceding years. This criterion allows the spouse who leaves the home to access exemptions for reinvestment or for being over 65 years of age. The dwelling must have been the habitual residence for the spouse who stays at the time of the sale or on any day during the two previous years.

The DGT's position has moved from requiring effective and permanent occupation by the taxpayer themselves (V2626-14, V1549-19) to establishing a specific exception for cases of family breakdown. As of 2023, the administration allows the condition of habitual residence to be maintained for the transferor if the spouse remaining in the dwelling continues to use it as their residence (V2742-23, V0549-24).

Turning points

  1. V2742-23

    Introduces the exception in cases of separation or divorce, allowing the occupation requirement to be understood as met if the dwelling is the habitual residence of the spouse who remained in it.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
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 vivienda habitualvivienda 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
V0629-24 11 Apr 2024

Exemption on sale of primary residence applicable to over-65s following divorce

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexención por mayores de 65 añosganancia patrimonialtransmisión de viviendaseparación matrimonial 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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