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A taxpayer over 65 years of age inquires whether the sale of two physically joined apartments (duplex type) with distinct cadastral references may be exempt. The DGT responds that it is possible to consider both as a single primary residence if they are inhabited on a permanent basis.
Question posed: Whether the capital gain derived from the sale of the two joined properties is exempt.
There is no impediment to considering two contiguous dwellings joined internally as a primary residence, even if they have distinct cadastral references, provided that they are inhabited on a habitual basis. If the requirements for a primary residence are met and the taxpayer is over 65 years of age, the capital gains exemption shall apply. Both cadastral references must be recorded in the Personal Income Tax (IRPF) return. The proof of habitual residence is a matter of fact that must be demonstrated by the taxpayer.
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