Doctrine by topic · DGT Observatory

Transfer — 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

Refined position High confidence 72 rulings · 2018–2026

Current position

The transfer of a dwelling by persons over 65 is exempt if the building is their habitual residence at the time of the transfer or was so on any day during the two preceding years. The concept of habitual residence requires continuous residence for at least three years, except in justified exceptional circumstances. The accreditation of said residence is a matter of fact that must be proven by the taxpayer.

The DGT's position on the exemption for persons over 65 remains constant regarding the periods of previous residence. However, the concept of habitual residence has been specified, requiring continuous residence for at least three years. The doctrine also clarifies that the exemption does not extend to segregated properties that do not have a use as a habitual residence.

Turning points

  1. V0081-22

    Introduces the requirement that the dwelling must have been a residence for a continuous period of at least three years to be considered habitual.

  2. V2195-24

    Reiterates the need for three years of continuous residence and establishes that the accreditation of residence is a matter of fact that must be proven by the taxpayer.

Analysis based on 70 of 72 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1567-26 15 Jun 2026

Fines received by seller incorporated into general taxable base as income

SG de Impuestos sobre la Renta de las Personas Físicas
arras penitencialesganancia patrimonialbase imponible generaltransmisiónalteración patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1 cLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V1315-26 28 May 2026

Exemption for transfer of habitual home to those over 65

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexencióntransmisióndonación LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
V0730-26 30 Mar 2026

Over-65 home sale exemption requires proof of effective residence

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexenciónganancia patrimonialtransmisiónresidencia LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0217-26 4 Feb 2026

Exemption for habitual residence lost after two years

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexenciónganancia patrimonialtransmisiónrenta vitalicia LIRPF — Ley 35/2006 del IRPF art. 33.4.bLIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V2641-25 23 Dec 2025

Exemption for sale of habitual home available if 65 before delivery

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexencióntransmisiónarras LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b
Affects CompanyExpat · Non-residentIndividual
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
V1906-25 15 Oct 2025

Requirements for a garage to be considered habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexención por reinversiónasimilación de garajeadquisicióntransmisión LIRPFLIRPF — Ley 35/2006 del IRPF art. 7.t
Affects CompanyExpat · Non-residentIndividual
V1647-25 15 Sept 2025

Exemption for home sale possible within two years of moving

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónvivienda habitualganancia patrimonialtransmisiónmayores 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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