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V2339-19 10 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Main residence exemption for those over 65 applies to buildings and jointly acquired elements

A taxpayer over the age of 65 inquired whether the sale of several rural properties acquired in a single transaction could be exempt. The DGT ruled that the exemption only applies to the proportional part of the capital gain corresponding to the building and the elements acquired jointly with it.

The question raised

Teniendo en cuenta que el consultante es mayor de 65 de años, posible aplicación de la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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