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A taxpayer has requested clarification on the requirements and deadlines for applying the capital gains tax exemption when selling their primary residence upon turning 65. The DGT clarifies that the property must have been the primary residence for at least three years, or must have been so during the two years prior to the sale.
Cuestión planteada Condiciones para aplicar la exención prevista en el artículo 33.4 b) de la Ley 35/2006 a la ganancia patrimonial que en su caso obtenga, en concreto en relación a los plazos a los que se refiere esta ley.
Para aplicar la exención por transmisión de vivienda habitual de mayores de 65 años, la edificación debe haber constituido su residencia durante un plazo continuado de al menos tres años. No obstante, se entiende como vivienda habitual si se ha tenido tal consideración en cualquier día de los dos años anteriores a la fecha de transmisión. Si la transmisión ocurre tras más de dos años desde que dejó de ser vivienda habitual, o si nunca alcanzó dicha consideración, no procede la exención.
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