The housing of taxpayers who are over 65 and have to move to a residence of older for health reasons, Does not lose its usual characterthis has been determined by the Regional Economic-Administrative Court (TAAR) in Madrid in a new judgment last May.
This resolution establishes, as reported Idealistic, Exemption in IRPF for the sale of the house of the person residing in these centers. It is not the first time that a court decides something like that. Five years ago, The Supreme Court considered that a house did not lose its usual character If a person had to abandon it, either due to divorce, marriage, labor transfer or other similar situation, which could include those who live in a residence of elders. Also coincides with another sentence of the Superior Court of Justice of Catalonia that also determined this, although the Ministry of Finance appealed in cassation this judgment, which is still pending to be admitted.
Citizens residing in Spain must pay the State for the Income Tax of natural persons (IRPF), a tribute that taxes the income obtained throughout the year. Within the calculation of this tax, for example, the sale of a house is included, although the gain can be exempt in some cases. And is that Taxpayers over 65 are exempt from paying at IRPF for the sale of your usual home. However, according to section 3 of article 41 bis of the IRPF regulations, The house is no longer common when two years pass. With this new sentence, this period would not matter.
Specifically, the sentence refers to the case of a woman who acquired her habitual home in 1998. He lived in her until 2019, when He had a stroke and moved to a residence of elders. In 2022, he decided to sell his home to meet the expenses of the center.
Given this situation, the Regional Economic-Administrative Court (TAAR) of Madrid has determined that The taxpayer should not be penalized for this transfer made for health reasons.
