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A taxpayer inquired whether capital gains arising from the allocation of a property during the dissolution of a co-ownership could be exempt due to being over 65 years of age. The DGT ruled that the exemption is not applicable if the property was not the primary residence at the time of transfer nor during the two years preceding it.
Cuestión planteada Si existe ganancia patrimonial, y en su caso, posibilidad de aplicar la exención por transmisión de vivienda habitual por mayores de 65 años.
La disolución de una comunidad de bienes no es una alteración patrimonial siempre que se adjudiquen bienes por su valor de mercado y según la cuota de titularidad. Sin embargo, si se adjudican bienes por un valor mayor a la cuota, se genera una ganancia patrimonial. Para que los mayores de 65 años apliquen la exención, la vivienda debe haber sido su residencia habitual en el momento de la transmisión o en cualquier día de los dos años anteriores.
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