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A person over 65 has enquired whether they can apply the main residence exemption when selling their home along with a garage, despite being registered on the municipal roll at a different address. The DGT clarifies that the exemption depends on the property being the main residence and requires proof of effective residence through valid evidence.
Cuestión planteada Si en su caso resulta de aplicación de 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 habitual y el contribuyente es mayor de 65 años o tiene situación de dependencia. La vivienda habitual requiere residencia continuada de al menos tres años, aunque ausencias temporales no alteran este carácter. El empadronamiento no es prueba suficiente por sí solo para acreditar la residencia. Los elementos adquiridos conjuntamente con la vivienda, como plazas de garaje, también tienen consideración de vivienda habitual.
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