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A 63-year-old taxpayer asks whether the sale of their primary residence is exempt due to retirement. The DGT rules that the age requirement of 65 has not been met, although the taxpayer may opt for the exemption through reinvestment in another primary residence.
Question posed: Whether the capital gain generated by the transfer of the primary residence is exempt pursuant to article 33.4.b) of the LIRPF, understanding, according to the taxpayer, that this exemption is applicable to retired persons.
For the exemption based on age or dependency (art. 33.4.b LIRPF), it is necessary to be 65 years of age or in a state of dependency. Being 63 years of age, this exemption does not apply. However, the exemption for reinvestment in the primary residence (art. 38.1 LIRPF) could be applied if the amount obtained is reinvested in the acquisition of a new primary residence within a period of two years.
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