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A taxpayer over 65 asks whether the exemption for the transfer of bare property of their habitual residence can be applied and whether it can be used if already exercised. The DGT responds that the exemption applies both to full ownership and to bare property, provided the conditions of habitual residence are met, and that it may be used repeatedly.
Question raised: Possible application of the exemption provided for in Article 33.4.b) of the Personal Income Tax Law, and the possibility of applying said exemption in the event it has been applied previously.
The transfer of bare ownership of the primary residence by persons over 65 years of age or in a state of dependency is exempt from capital gains tax. The benefit may be applied on more than one occasion, provided that each transferred property is the primary residence at the time of the transfer or has been so in the two preceding years. The classification of primary residence is a matter of fact that must be substantiated with valid means of proof.
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