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A couple over 65 asks whether they can claim the exemption for transfer of habitual residence if part of their single-family home is rented. The DGT responds that the exemption applies only to the proportional share of capital gain corresponding to the area used as habitual residence.
Question raised: Consideration of said dwelling as habitual for the purposes of the exemption under Article 33.4.b) of the LIRPF.
The exemption under Article 33.4.b) of the LIRPF for persons over 65 years of age applies only to the portion of the capital gain corresponding to the area of the dwelling used as a habitual residence. The portion of the dwelling that is leased may not benefit from said exemption. The status of habitual residence requires continuous residence of at least three years and full ownership of the property. The accreditation that the non-leased portion is the habitual residence is a matter of fact that must be proven by the taxpayer.
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