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An individual over the age of 65 wishes to donate their primary residence to their children after acquiring full ownership through inheritance. The Directorate General of Taxes (DGT) has ruled that the donation of a primary residence by persons over 65 is exempt from capital gains tax under Personal Income Tax (IRPF).
Question posed: Whether there is a right to the exemption provided for in Article 33.4.b) of the LIRPF. In this case, the method for calculating the capital gain.
The exemption under Article 33.4.b) of the LIRPF applies if the property is the primary residence of the donor and the donor is over 65 years of age or in a situation of dependency. For a property to be considered a primary residence, it must have been the effective residence for at least three continuous years since the acquisition of the undivided share. In this case, as the donor has resided in the property since its original acquisition, the primary residence requirement for the exemption is met.
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