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A taxpayer sold her primary residence at age 63 with the intention of reinvesting the proceeds, but failed to do so within the legal timeframe. The Tax Agency has ruled that the gain must be taxed as neither the age requirement (over 65 years old) nor the reinvestment requirement (within two years) were satisfied.
Question raised: Whether the capital gain derived from said sale is subject to Personal Income Tax (IRPF).
The capital gain from the sale of the primary residence is subject to tax if the legal exemptions do not apply. The age exemption does not apply if the taxpayer is under 65 years of age at the time of the transfer. The reinvestment exemption also does not apply if the acquisition of a new residence is not carried out within a period not exceeding two years. In the event of non-compliance with the reinvestment exemption, a supplementary tax return must be filed along with late payment interest.
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