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A taxpayer over 65 and their spouse under 65 sell their primary residence and file a joint tax return. The DGT clarifies that the capital gains exemption applies only to the spouse who meets the age requirement.
Question posed: Taking into account that they file a joint tax return, it is asked how to apply the exemption for the sale of a primary residence by individuals over 65 years of age.
Capital gains from the transfer of the primary residence are exempt for individuals over 65 years of age pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF). In the case of a couple where only one spouse is over 65 years of age, the exemption only benefits the taxpayer meeting the age requirement, not the younger spouse. The classification of primary residence is governed by Article 41 bis of the Personal Income Tax Regulations (RIRPF).
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