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The DGT confirms that the exemption for age applies to donations of bare property with a right of usufruct of habitual residence, provided the conditions of habitual residence and age are met.
Question posed: Conditions for the application of the exemption contained in Article 33.4.b) of the Personal Income Tax Law (LIRPF) in the event of the donation of bare ownership and reservation of the usufruct over the primary residence.
The donation of bare ownership generates a capital gain or loss based on the acquisition and transfer value. If the property is the donor's primary residence and the donor is over 65 years of age, the capital gain derived from the donation of the bare ownership shall be exempt. To this end, the building must have been the primary residence on the date of transfer or on any day during the two preceding years.
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