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A taxpayer inquired whether their property still qualifies as a primary residence for tax deductions and exemptions after moving to a care home for health reasons. The Directorate General of Taxes (DGT) ruled that a property ceases to be a primary residence once the taxpayer changes their residence, and that the exemption for property transfers requires the property to have been the primary residence during the two years preceding the sale.
Cuestión planteada Si la vivienda mantiene la consideración de vivienda habitual, por entenderse que la circunstancia concurrente se encuentra dentro del supuesto "u otras análogas justificadas" contenida en el artículo 41 bis.1 del Reglamento del IRPF, a efectos de aplicar la deducción por inversión en vivienda habitual y la exención de la ganancia patrimonial que su transmisión pudiera generar.
Para la exención de la ganancia patrimonial por transmisión de vivienda habitual, la edificación debe haber sido la residencia habitual en el momento de la transmisión o haber tenido tal consideración en cualquier día de los dos años anteriores a la fecha de la misma. En este caso, al haber transcurrido más de dos años desde que el contribuyente dejó de residir en la vivienda, no se aplica la exención.
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