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A person over 65 sold their main residence, of which they held 50% full ownership and 50% usufruct. The DGT ruled that the exemption applies only to the full ownership portion and not to the usufruct portion.
Cuestión planteada Si es de aplicación la exención prevista en el artículo 33.4.b) de la LIRPF.
La exención para mayores de 65 años requiere la titularidad del pleno dominio del inmueble. Cuando el dominio está desmembrado, la exención no es aplicable al usufructuario. En el caso de transmitir parte del pleno dominio y parte del usufructo, la ganancia por el usufructo tributa y la ganancia por el pleno dominio queda exenta.
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