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A query was made regarding the exact age required to apply the capital gains tax exemption for the sale of a primary residence. The DGT clarifies that the individual must have reached the age of 65 by the date of the transfer and that the property must have served as the primary residence until up to two years before the sale.
Question raised 1. Exact age from which the capital gain generated by the transfer of the habitual residence is exempt by virtue of Article 33.4.b) of the LIRPF.
To apply the exemption under Article 33.4.b) of the LIRPF, two requirements must be met: having reached 65 years of age on the date of transfer and the property having been the habitual residence up to any day within the two years prior to the date of transfer. The accreditation of residence is a question of fact that is established through any valid means of evidence.
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