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The DGT confirms that the exemption from capital gains applies to donations of bare property or full ownership of a habitual home by persons over 65, provided the property is their habitual residence.
Question raised: Whether the exemption from capital gains tax derived from the donation of a primary residence by a person over 65 years of age applies to the entirety of the gain derived from the transfer of the residence.
The donation of bare ownership generates a capital gain or loss, but may be exempt if it concerns the primary residence of a donor over 65 years of age. This exemption applies to both the transfer of full ownership and that of bare ownership. For the calculation of the three-year period of effective residence, the undivided share acquired following the dissolution of the community property regime is considered acquired on the date of the initial installments.
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