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A taxpayer asks how to declare the rental of a room in their home and whether they can apply the exemption for the transfer of a primary residence being over 65 years of age. The DGT responds that the income constitutes returns on real estate capital and that the exemption only applies to the part of the residence for private use.
Question posed: How rental income must be declared in the Personal Income Tax and the possible application of the exemption for the transfer of a primary residence for persons over 65 years of age.
The rental of rooms constitutes returns on real estate capital, allowing for the deduction of necessary expenses and depreciation proportional to the rented part. The exemption for the transfer of a primary residence for persons over 65 years of age is not applicable to the proportional part of the capital gain corresponding to the area of the residence that is leased. For the part for private use, it is required to have resided continuously for at least three years.
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