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A person over 65 asks whether they can claim the exemption for the transfer of habitual residence on a property inherited and now their residence. The DGT responds that the exemption only applies if the property has been the habitual residence for a continuous period of at least three years.
Cuestión planteada Si la ganancia patrimonial generada por la transmisión de ambos inmuebles puede beneficiarse de la exención prevista en el artículo 33.4.b) de la LIRPF.
Para que la transmisión de una vivienda esté exenta por ser mayor de 65 años, la edificación debe constituir la vivienda habitual del contribuyente, lo que exige una residencia efectiva y permanente durante un plazo continuado de al menos tres años. El simple empadronamiento no es prueba suficiente para acreditar la condición de vivienda habitual. Si la vivienda se transmite antes de cumplir dicho plazo de tres años, no podrá acogerse a la exención del artículo 33.4.b) de la LIRPF.
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