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A taxpayer over 65 asks whether exemption applies to the sale of their habitual home. The DGT clarifies that the exemption applies if the property is the habitual residence and the taxpayer meets age or dependency requirements.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
La exención del artículo 33.4.b) de la LIRPF se aplica si la vivienda transmitida es la vivienda habitual del contribuyente y este es mayor de 65 años o tiene situación de dependencia severa o gran dependencia. La vivienda habitual es aquella que haya sido residencia durante al menos tres años continuados, o que lo haya sido hasta dos años antes de la transmisión. La residencia debe acreditarse con medios de prueba válidos, ya que el empadronamiento no es suficiente por sí solo.
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