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A person over 65 has enquired whether the sale of part of their estate (plot, swimming pool, and annex) is exempt from tax as it constitutes their primary residence. The DGT has ruled that the exemption applies only to the proportional part of the elements that qualify as a primary residence.
Question posed: Whether the partial sale of the aforementioned property is taxed in Personal Income Tax (IRPF) as a capital gain, or is exempt from taxation pursuant to Article 33.4.b) of the LIRPF.
The segregation of a property does not alter its value or acquisition date. The exemption for individuals over 65 years of age only applies if the transferred asset is the primary residence. Elements such as swimming pools, annexes, or plots are not considered part of the residence if they were acquired independently or subsequent to the main building. Only those elements that were acquired jointly with the primary residence and meet the residency requirements may qualify for the exemption.
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