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A taxpayer over 65 enquired whether they could apply the Personal Income Tax (IRPF) exemption when selling their former main residence after moving due to health reasons. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable because the sale took place outside the two-year period following the cessation of effective residence.
Cuestión planteada Si tiene derecho a la exención prevista en el artículo 33.4.b) de la LIRPF.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la residencia habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. Una vez que se deja de residir efectivamente en la vivienda, el contribuyente dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Si la enajenación se produce superado dicho plazo de dos años, no será de aplicación la exención.
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