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A taxpayer over the age of 65 has enquired whether they can apply for exemptions regarding the sale of a primary residence shared with their spouse. The Directorate General of Taxes (DGT) clarifies that the individual over 65 is entitled to a direct exemption, whereas the younger spouse must reinvest the proceeds into a new home to qualify.
Cuestión planteada Tributación en el IRPF de la ganancia patrimonial resultante. En particular, si es de aplicación la exención prevista en el artículo 33.4.b) de la LIRPF para la ganancia patrimonial obtenida por el consultante y la exención por reinversión en vivienda habitual para la obtenida por su cónyuge.
El contribuyente mayor de 65 años puede aplicar la exención del artículo 33.4.b) de la LIRPF sobre su 50 por ciento de la ganancia patrimonial. El cónyuge, menor de 65 años, solo podrá aplicar la exención por reinversión sobre su 50 por ciento de la ganancia si reinvierte dicho importe en la adquisición de una nueva vivienda habitual en el plazo de dos años.
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