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A couple over 65 with disability asks whether they can exempt capital gain from selling a property they stopped using in 2016. The DGT responds that exemption is not possible because the property was not their habitual residence in the two years before the transfer.
Question raised: Possibility of applying the exemption under Article 33.4.b) of the LIRPF to the capital gain generated in the sale.
The exemption under Article 33.4.b) of the LIRPF applies only to the transfer of the primary residence. For this purpose, the primary residence is considered to be the one that has been the residence for at least three years or the one that has held such status until any day of the two years prior to the date of transfer. As the residence has not been occupied since April 2016, it does not meet the temporal requirement for the exemption.
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