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A taxpayer over 65 with 75% freehold and 25% usufruct of their home asks whether the exemption for sale of habitual home applies. The DGT responds that the exemption only applies to the freehold portion.
Question posed: Whether the exemption provided in Article 33.4.b) of the LIRPF is applicable in the event of the sale of the aforementioned residence.
The exemption for the primary residence for individuals over 65 requires full ownership of the property. If ownership is dismembered, the exemption does not apply to the usufruct portion, but it does apply to the full ownership portion. In this specific case, the gain from the 25% usufruct will be taxed under the savings tax base, whereas the gain from the 75% full ownership will be exempt.
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