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A couple over 65 asks whether the exemption on selling their habitual home remains if life-use rights are reserved afterwards. The DGT confirms the exemption applies even if such rights are reserved.
Question posed: Tax treatment in Personal Income Tax regarding the capital gain derived from the transfer of full ownership, specifically, whether the exemption provided for individuals over 65 years of age is applicable in cases where, following the transfer of full ownership, a lifelong right of use and habitation is established over the same residence.
The capital gain arising from the transfer of full ownership of the primary residence is exempt for individuals over 65 years of age pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF). This exemption is not invalidated by the establishment of a real right of use and habitation of a lifelong, personal, and non-transferable nature over the same residence following the transfer. The same criterion applies if the bare ownership is transferred while reserving the usufruct.
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