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A married couple inquired whether both could benefit from the Personal Income Tax (IRPF) exemption upon selling their home after turning 65. The Directorate General for Taxes (DGT) ruled that only the spouse is eligible for the exemption, as the inquirer does not meet the requirements for a main residence.
Question posed: Possibility of applying the exemption for the transfer of a primary residence for persons over 65 years of age provided for in Article 33.4.b) of the LIRPF, for both the taxpayer and his spouse.
To apply the exemption, the property must be the taxpayer's primary residence at the time of the transfer or must have been so during the two preceding years. In the case of the taxpayer, having resided abroad for professional reasons and not having returned to reside for three uninterrupted years prior to the sale, it is not considered a primary residence. Conversely, the spouse does meet the requirements by having resided there uninterruptedly, therefore her portion of the gain shall be exempt.
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