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A 91-year-old person wishes to transfer a home that was their habitual residence until six years ago, when they moved to a care home. The DGT states that the exemption for those over 65 or dependent individuals cannot be applied as the property no longer qualifies as a habitual residence.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe haber sido la residencia habitual en el momento de la transmisión o en cualquier momento de los dos años anteriores. Si la transmisión se realiza transcurridos más de dos años desde que la edificación dejó de constituir la vivienda habitual, no se puede considerar vivienda habitual para la exención. En este caso, al haber pasado 6 años desde que la consultante se trasladó a una residencia de mayores, no resulta aplicable la exención.
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