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A 63-year-old taxpayer asks whether the exemption for those over 65 applies when selling their habitual home after moving out to rent it. The DGT confirms that the exemption is available if the sale takes place within two years of ceasing to use it as a habitual residence.
Question posed: Whether, at the time of transfer, the individual may benefit from the exemption provided in Article 33.4.b) of the Personal Income Tax Law (LIRPF).
To apply the exemption for the transfer of a primary residence for individuals over 65 years of age, the building must be the primary residence at the time of sale or have been so on any day during the two years prior to the date of transfer. If the sale is carried out more than two years after the individual ceased to reside in it, this requirement is not met and the capital gain shall be subject to tax.
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