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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 aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la residencia habitual del contribuyente, lo que requiere una utilización efectiva y permanente durante al menos tres años continuados. Si la transmisión se realiza antes de cumplir dicho plazo, la vivienda no tiene la consideración de habitual y la ganancia patrimonial estará sujeta al impuesto. El simple empadronamiento no es prueba suficiente para acreditar la residencia habitual.
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