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A person over 65 enquires whether the sale of their naked property of their habitual home to their daughter may be exempt. The DGT responds that the exemption applies both to the transfer of full ownership and to the naked property.
Question raised - Possibility of applying the exemption provided for in Article 33.4.b) to the capital gain that may arise from the sale of the bare ownership to her daughter.
The transfer of bare ownership generates a capital gain or loss. If the property is the transferor's habitual residence (continuous residence for at least three years, or having been so in the two preceding years) and the person is over 65 years of age, the capital gain arising from the transfer of bare ownership is exempt pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF). The transfer value must be the actual amount satisfied, provided it is not lower than the normal market value.
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