{
  "id": 9258735,
  "title": "Soy mayor de 65 años y voy a vender mi vivienda habitual. ¿Podría hacer una segunda venta más adelante y estaría exenta de tributación?",
  "url": "https://urgent.news/2026/09/23/soy-mayor-de-65-anos-y-voy-a-vender-mi-vivienda-habitual-podria-hacer",
  "topic": "business",
  "section": "Business",
  "published": "2026-09-23T03:30:00.000Z",
  "source": {
    "name": "El Pais Economia",
    "slug": "el-pais-economia",
    "url": "https://elpais.com/economia/vivienda/consultorio/2026-09-23/soy-mayor-de-65-anos-y-voy-a-vender-mi-vivienda-habitual-podria-hacer-una-segunda-venta-mas-adelante-y-estaria-exenta-de-tributacion.html"
  },
  "original_language": "es",
  "account": "Question. I am 66 years old and intend to sell my primary residence, which has a higher value than the price I pay. I know that I can avail myself of several modes of exemption from the patrimonial increment. In case I want to sell the house after a few years, could I again exempt the capital gains, being a resident of a dwelling considered as primary residence and over 65 years old, but for a second sale? A. Gómez Response. The gain in patrimony obtained by a person over 65 years old is exempt from taxation in the IRPF as a consequence of the transmission of their primary residence, without the need to reinvest the obtained amount in the acquisition of another dwelling or any other product. To this end, the dwelling is considered as primary residence for the taxpayer who is the full owner and has effectively and continuously resided in it for a minimum period of three years. Therefore, if this requirement is met, any patrimonial gain obtained from the sale of the primary residence, regardless of its amount, will be exempt from taxation in the IRPF, even if the obtained amount is not reinvested partially or entirely in another primary residence. Moreover, the same taxpayer over 65 years old can benefit from this exemption on more than one occasion, provided that each of the transposed dwellings is considered as primary residence at the time of the sale. In this case, the taxpayer must have resided in the new dwelling effectively and continuously for a minimum period of three years. Consequently, this exemption could also be applied to the patrimonial gain generated from the sale of a new primary residence acquired subsequently, even if it is a second transmission of primary residence by a person over 65 years old. However, this exemption only relates to the patrimonial gain in the IRPF. It is not exempt from the Municipal Value Increment Tax (plusvalía municipal) which also arises with the sale and must be paid to the respective municipality, even if it concerns the primary residence of a person over 65 years old. If there are doubts, suggestions, or simply a case to share, one can send an email to vivienda@elpais.es. The data provided will be handled by EDICIONES EL PAÍS, S.L.U., (C/ Miguel Yuste, 40, 28037-Madrid), with the purpose of managing doubts and/or testimonies and producing informative content. You can exercise your recognized data protection rights through the address dpo@prisa.com, providing identification and identifying the right you wish to exercise. For more information, consult the Privacy Policy.",
  "summary": "Los lectores envían sus preguntas al consultorio de vivienda de EL PAÍS en colaboración con Legálitas",
  "key_points": [
    "A person over 65 years old can exempt capital gains from IRPF when selling primary residence.",
    "Municipal Value Increment Tax (plusvalía municipal) is still payable on the sale."
  ],
  "editors_take": "Being over 65 and selling a primary residence allows for tax exemption on the gain, and this exemption can be applied more than once if each dwelling sold meets the primary residence criteria.",
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}