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A taxpayer over 65 asks whether they must file their tax return for gains from selling their habitual home, with no other income. The DGT states that since the gain is exempt, there is no obligation to declare.
Question raised: Whether there is an obligation to file a tax return for the capital gain obtained, considering that no other income has been obtained for which there is an obligation to file.
The transfer of the primary residence by individuals over 65 years of age is exempt from Personal Income Tax (IRPF) pursuant to Article 33.4.b) of the Personal Income Tax Law (LIRPF). If the taxpayer does not receive other income that requires filing a tax return according to the thresholds set forth in Article 96 of the LIRPF, the exempt capital gain does not create an obligation to file a tax return.
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