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A taxpayer over the age of 65 inquired whether they could exempt the capital gains tax arising from the sale of their former family home, having ceased to reside in it several years ago. The DGT ruled that this is not possible if the property ceased to be the main residence more than two years prior to the transfer.
Question posed: Whether the dwelling is considered the habitual residence for his father, as he resided in it, at one time, for a period exceeding three years, and, if so, whether the capital gain generated in its transfer can be exonerated from taxation.
For the transfer of a dwelling to be exempt due to being over 65 years of age, the building must be the habitual residence at that time or have been so on any day of the two years prior to the date of transfer. In this case, as it ceased to be the habitual residence more than two years ago, the requirement for the exemption is not met. The possibility of applying the deduction for investment in the habitual residence is a separate matter subject to other requirements.
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