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A person over 65 living in a nursing home asks what constitutes a primary residence for the purpose of the sale exemption. The DGT clarifies that the property must have been the primary residence for at least three years, or must have been so until up to two years before the sale.
Question posed: A request to specify the concept of primary residence for the purposes of applying the exemption for the transfer of a primary residence for persons over 65 years of age
For the exemption applicable to persons over 65 years of age, the dwelling must be the primary residence for a continuous period of at least three years. However, it is understood to be a primary residence if it held such status up to any day within the two years preceding the date of transfer. Residence is a matter of fact that must be substantiated with valid means of proof.
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