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A taxpayer over the age of 65 asks whether they may apply the capital gains exemption for the sale of their residence after having returned to it following a period of rental. The DGT indicates that the exemption is applicable if the residence was the primary residence on the date of transfer or on any day during the two preceding years.
Question posed: Exemption of capital gains derived from the disposal of a primary residence by individuals over 65 years of age.
To apply the exemption under Article 33.4.b) of the LIRPF, the residence must have been the primary residence on the date of transfer or on any day during the two preceding years. Once effective residence in a primary residence ceases, a period of two years is available for its sale without losing the right to the exemption. However, if residence in the property resumes, a period of three years of continuous residence must have elapsed for it to maintain its status as a primary residence.
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