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A 90-year-old taxpayer and his son with severe dependency inquire whether the sale of their former home is exempt due to their personal circumstances. The DGT responds that, as four years have passed since they ceased to reside in it, they do not meet the two-year period required to maintain the exemption.
Question posed: Whether the capital gain derived from the sale of the family apartment is exempt from Personal Income Tax (IRPF), given that they moved from their home due to illness.
To apply the exemption for the transfer of a primary residence to persons over 65 or persons with dependency, the property must have been the primary residence on the date of the transfer or on any day within the two preceding years. As four years have elapsed since the property ceased to be the effective residence, the requirement of Article 41 bis.3 of the RIRPF is not met. The resulting capital gain must be included in the savings tax base.
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