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A taxpayer inquires whether they may apply the exemption for the transfer of a primary residence upon selling their home following a divorce and the adjudication of their former spouse's share. The DGT responds that they may, provided that the residence has been their effective residence for at least three continuous years since the acquisition of the undivided share.
Question posed: Possibility of applying the exemption for the transfer of a primary residence for persons over 65 years of age.
To apply the exemption under Article 33.4.b) of the LIRPF, the dwelling must be the taxpayer's primary residence, which requires having inhabited it effectively and continuously for at least three years since the acquisition of the undivided share. In cases involving the division of common property, the calculation of the three-year period is not fragmented, but rather counted from the original acquisition of the property. If these requirements are met and the transferor is over 65 years of age, the capital gain resulting from the transfer shall be exempt.
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