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A person over 65 asks whether a property they rented for years and recently bought can be considered a habitual home to qualify for the exemption. The DGT responds that it is not possible, as full ownership must have been held for at least three consecutive years.
Cuestión planteada Si dicha vivienda tiene la consideración de habitual a efectos de la exención del 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 haber constituido la residencia habitual durante un plazo continuado de al menos tres años desde su adquisición. El periodo de permanencia previo a la adquisición de la propiedad no computa para este requisito. La exención requiere que el contribuyente haya ostentado el pleno dominio de la vivienda durante dicho periodo de tres años.
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