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V2302-18 7 August 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The exemption for the primary residence of persons over 65 may be applied even if the matrimonial property regime is subsequently changed

A taxpayer married under the community property regime asks whether they can benefit from the exemption for the sale of their primary residence if they change their matrimonial regime to separation of assets after the sale. The DGT responds that the exemption applies to the portion of the gain corresponding to the taxpayer at the time of the transfer.

The question raised

Whether, in the event of modifying the matrimonial regime to separation of assets after the aforementioned transfer, the applicant may benefit fully from the exemption under Article 33.4.b) of the Tax Law.

The DGT's ruling

The capital gain from the transfer of a community property residence is attributed 50% to each spouse. The taxpayer over 65 may apply the exemption under Article 33.4.b) of the LIRPF to the half of the gain that corresponds to them, regardless of whether they modify their matrimonial property regime to separation of assets subsequent to the transfer.

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