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A taxpayer over 65 years of age inquires whether the contribution of their separate property residence to the community property regime is exempt. The DGT responds that the capital gain generated by the portion transferred to the spouse is exempt if the primary residence and age requirements are met.
Question posed: Application of the exemption provided for in Article 33.4.b) of Law 35/2006.
The contribution of separate property to the community property regime generates a capital gain or loss. As the community property regime is not a taxpayer, the taxpayer is the spouse. The capital gain for the portion transferred (50%) shall be exempt if the contributor is over 65 years of age and the building meets the primary residence requirements established in the regulations.
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