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A taxpayer over the age of 65 inquires whether the sale of their dwelling, a portion of which is leased for economic activity, is entirely exempt. The DGT responds that the exemption only applies to the portion of the dwelling used as a primary residence.
Question posed: Whether, for the purposes of applying the exemption for the transfer of primary residence for persons over 65, the capital gain generated in the sale would be exempt in its entirety.
The exemption for persons over 65 does not apply to the proportional part of the capital gain corresponding to the portion of the dwelling that is leased. For the portion of private use, it is required to have resided in it continuously for at least three years. Elements acquired jointly with the primary residence may be considered a primary residence, but not elements of the surroundings acquired independently or subsequently.
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