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A taxpayer inquired whether they could apply for the exemption on the transfer of a primary residence due to being over 65 years of age. The Directorate General of Taxes (DGT) ruled that if the property is the taxpayer's habitual residence, the capital gain will be exempt without the requirement to reinvest the proceeds.
Question posed: Possibility of applying the exemption for the transfer of a primary residence for persons over 65 years of age in accordance with Article 33.4.b) of the LIRPF.
Capital gains arising from the transfer of a primary residence by persons over 65 years of age are exempt pursuant to Article 33.4.b) of the LIRPF. To this end, the building must constitute the primary residence at that time or have constituted it during the two preceding years. In this case, it is not necessary to reinvest the amount obtained in the acquisition of a new residence.
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