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A person over 65 with a disability asks whether they can claim the exemption when selling their home and garage to enter a cohousing project. The DGT states that the exemption applies if the transferred property is the habitual residence and the taxpayer meets age or dependency requirements.
Question raised: Request to determine whether the exemption for the transfer of a primary residence for persons over 65 years of age is applicable to Personal Income Tax.
The exemption for the transfer of a primary residence for persons over 65 years of age or persons in a state of dependency is applicable if the building constitutes the taxpayer's primary residence. A primary residence is considered to be the residence during a continuous period of at least three years, except in exceptional circumstances. The primary residence includes the main building and the elements acquired jointly with it, such as garage spaces. The residence must be effective and permanent, and its accreditation is a matter of fact that the taxpayer must prove.
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