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A taxpayer over the age of 65 has enquired whether they can claim the exemption for the sale of their family home after having vacated it due to a separation in 2002. The DGT has determined that, in accordance with Supreme Court case law, the property is considered a primary residence for both former spouses if the individual remaining in the property continues to use it as their residence.
Question posed: Whether, for the purposes of the exemption provided for in Article 33.4 b) of the LIRPF, the aforementioned home is considered a primary residence.
In cases of separation or divorce that compel a spouse to vacate the domicile, the primary residence requirement is understood to be met if the home constitutes the residence of the spouse who remained in it at the time of the transfer or during the two preceding years. Therefore, if the home is a primary residence for the spouse who remained, it shall also be so considered for the spouse who vacated it for the purposes of the exemption for individuals over 65 years of age.
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