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A taxpayer over the age of 65 has enquired whether capital gains arising from the sale of a segregated part of their main residence are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the exemption applies provided the transferred portion meets the requirements of a main residence and the taxpayer is either over 65 years of age or a dependent person.
Cuestión planteada Si la ganancia patrimonial generada por la transmisión de la parte de la vivienda segregada está exenta a efectos del IRPF.
La transmisión de la parte segregada genera una ganancia o pérdida patrimonial, pero puede estar exenta según el artículo 33.4.b) de la LIRPF si el contribuyente es mayor de 65 años o en situación de dependencia. Para que la parte segregada sea considerada vivienda habitual, debe haber sido la residencia efectiva del contribuyente durante un periodo mínimo de tres años continuados desde la adquisición de la cuota indivisa. Si se cumplen ambos requisitos, la exención se aplica a la ganancia derivada de dicha transmisión.
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