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The taxpayer asks whether the primary residence allowance applies to the total value of the dwelling after the liquidation of the community property regime. The DGT responds that the reduction is calculated on the portion of the dwelling that forms part of the deceased's estate according to the adjudication made.
Question posed In the event that her husband were to pass away first, if the primary residence is adjudicated to the hereditary estate upon the dissolution of the community property regime, whether the allowance under Article 20.2.C) can be applied
The 95 percent reduction for the acquisition of a primary residence is calculated on the portion of the dwelling's value included in the deceased's estate following the liquidation of the community property regime. Unless otherwise agreed, the entirety of the assets is not understood to be adjudicated in equal halves. In this case, if the entirety of the dwelling is adjudicated to the hereditary estate, the allowance may be applied to the total value provided that the commitment to remain in residence is fulfilled.
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