The exemption from the payment of capital gains tax automatically applies to the sale of houses purchased before 1989. Please note that these cases only apply to those who actually bought the house before 1989.
For a house bought before this date and inherited, for example, the exemption does not apply as the date to be taken into account is the date of inheritance.
There are no automatic tax exemptions. What there is is a reduction in the value considered as capital gain.
In other words, if expenses are incurred on the property sold or if there is a reinvestment in the property, this may cancel out the value of the capital gains. In these cases, however, it must be ensured that the property is your main residence.
