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A couple over 65 asks how long they must live in their new home to consider it habitual and qualify for the exemption when selling. The DGT explains that the property must be continuously occupied for at least three years, except in justified exceptions.
Cuestión planteada Plazo que debe transcurrir para que esta nueva vivienda se considere habitual y puedan aplicar de nuevo la exención del 33.4.b) del RIRPF al transmitirla.
Se considera vivienda habitual la edificación que constituya residencia durante un plazo continuado de, al menos, tres años. No obstante, se entenderá que tuvo ese carácter si, sin haber transcurrido dicho plazo, concurren circunstancias que exijan el cambio de domicilio, como matrimonio, separación o traslado laboral. Para la exención de mayores de 65 años, la vivienda debe ser habitual en el momento de la transmisión o haberlo sido en los dos años anteriores.
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