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A taxpayer over the age of 65 inquired whether donating the bare ownership of their primary residence to a niece is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that, provided the requirements for a primary residence are met, the capital gain resulting from such a donation is exempt.
Cuestión planteada Si la ganancia patrimonial obtenida por la donación de la nuda propiedad de su vivienda habitual a su sobrina estaría exenta en el Impuesto sobre la Renta de las Personas Físicas.
La donación de la nuda propiedad genera una ganancia o pérdida patrimonial al alterar la composición del patrimonio. Si la vivienda es la vivienda habitual del donante (residencia continuada de al menos tres años, o en cualquiera de los dos años anteriores a la transmisión) y el donante es mayor de 65 años, la ganancia patrimonial resultante de la donación de la nuda propiedad estará exenta según el artículo 33.4.b) de la LIRPF.
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