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A taxpayer over 65 enquires whether donating the bare property of their habitual residence to their daughter qualifies for the age exemption. The DGT confirms that if the conditions for habitual residence are met, the capital gain from such a donation is exempt.
Question posed: Whether the exemption provided for in Article 33.4.b) of the LIRPF would apply to the capital gain that may arise from the donation of the bare ownership of the property to their daughter.
The donation of bare ownership generates a capital gain or loss by altering the composition of the assets. If the property is the donor's primary residence (in accordance with the terms and circumstances of the Regulations) and the donor is over 65 years of age, the capital gain resulting from the donation of the bare ownership is exempt pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF).
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