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A taxpayer under the age of 65 inquired whether they could apply the home sale exemptions for those over 65, or the reinvestment exemption for a primary residence, after selling a rental property. The Directorate General for Taxes (DGT) ruled that this is not possible because the property does not meet the requirement of being a primary residence.
Cuestión planteada Solicita que se le indique si puede aplicar la exención por reinversión de vivienda habitual o la exención por transmisión de elementos patrimoniales para contribuyentes mayores de 65 años
Para aplicar la exención por transmisión de vivienda (mayores de 65 años o personas dependientes) o la exención por reinversión, el inmueble transmitido debe ser la vivienda habitual del contribuyente en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. Al no ser el inmueble transmitido la vivienda habitual de la consultante, no procede ninguna de las dos exenciones.
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