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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 por transmisión de vivienda habitual, la edificación debe ser la residencia habitual en el momento de la venta o haberlo sido en cualquier momento de los dos años anteriores a la fecha de transmisión. Si la venta se produce transcurridos más de dos años desde que la vivienda dejó de ser la residencia habitual, no se puede aplicar la exención del artículo 33.4.b) de la LIRPF.
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