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A taxpayer over 65 asks whether they can claim the exemption for transfer of habitual residence after renting their home for 14 years. The DGT states this is not possible as the property lost its status as habitual residence after exceeding two years without effective residence.
Cuestión planteada Posibilidad de aplicarse la exención prevista en el artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual, la edificación debe ser la residencia habitual en el momento de la transmisión o haberlo sido en cualquier momento de los dos años anteriores. Si la transmisión se realiza transcurridos más de dos años desde que la vivienda dejó de ser residencia habitual, no cabe la exención. En este caso, al haber pasado 14 años desde que el consultante dejó de residir en la vivienda, no puede aplicar el beneficio fiscal.
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