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A taxpayer married under the community property regime asks whether she can apply the exemptions based on age (over 65 years old) or reinvestment in the primary residence to the gain obtained from the sale of her home. The DGT responds that, as these are community assets, the gain is attributed 50% to each spouse and each may apply the exemptions on their respective share.
Question raised 1st. Whether the exemption under art. 33.4 b) of the LIRPF could be applicable and, if so, whether it would apply to the entirety of the capital gain or only to that obtained by her spouse.
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