In the event that you have sold your main home in 2017 (to be considered as such, you must have lived in it at least the two years prior to the sale)and if you are over 65 you should know that you are exempt from including it in your tax base profit derived from this transfer, whether onerous or lucrative, whether you have received it in exchange for capital or if it is in exchange for a temporary or life-time income. This exemption also applies to the transfer of the bare property of the habitual residence by its holder of over 65 years reserving the lifetime usufruct on said dwelling. This same tax benefit is applied when the transmission of the habitual residence is carried out by a person in a situation of severe dependence or great dependence in accordance with the Law for the Promotion of Personal Autonomy and Care for Dependent Persons.