Doctrine by topic · DGT Observatory

Residency: evolution of DGT doctrine

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

Settled doctrine High confidence 23 rulings · 2014–2026

Current position

The exemption for the transfer of a primary residence for those over 65 requires that the building has been a residence for a continuous period of at least three years, or has been so at any time during the two years prior to the transfer. Exceptions are admitted if there are justified circumstances requiring a change of address. Residency is a matter of fact that must be proven by any valid means of evidence, noting that registration in the municipal register (empadronamiento) is not sufficient proof on its own.

The position of the DGT remains constant regarding the temporal definition of the primary residence (three years of residence or two years prior to the transfer). The evolution focuses on the requirement to prove residency as a matter of fact, specifying that registration in the municipal register is not enough to prove it.

Turning points

  1. V2088-18

    Establishes that residency is a matter of fact that can be proven by any means of evidence valid under the law.

  2. V0842-24

    Clarifies that registration in the municipal register does not constitute sufficient proof on its own to prove primary residence.

Analysis based on 23 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V2249-25 25 Nov 2025

Exemption for sale of habitual home not available before age 65

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexencióntransmisiónresidencia 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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