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A taxpayer over 65 years of age asks whether the sale of a plot segregated from their estate may benefit from the primary residence exemption. The DGT indicates that if it is proven that the plot formed part of the primary residence, the gain could be exempt.
Question posed: Whether, in the event of selling both estates jointly, the exemption for capital gains obtained from the sale of the segregated estate could be applied, as it constitutes the sale of a primary residence carried out by a person over 65 years of age.
The segregation of estates does not alter the value or the acquisition date of the resulting plots. The capital gain from the transfer of the segregated estates shall be exempt if the primary residence requirements for persons over 65 years of age are met. The status of primary residence is a question of fact that must be proven through valid means of evidence.
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