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A taxpayer over 65 asks whether the exemption for the sale of a former habitual home can be applied after divorce. The DGT responds that, in line with Supreme Court jurisprudence, a home is considered habitual if the other spouse has remained in it.
Cuestión planteada Si puede tener la consideración de habitual para el consultante a efectos de aplicar la exención por reinversión o la exención del artículo 33.4.b) de la LIRPF.
En supuestos de separación, divorcio o nulidad que obliguen a un cónyuge a abandonar el domicilio, el requisito de ocupación efectiva se entiende cumplido si la vivienda constituye la habitual del cónyuge que permaneció en ella. Esto aplica si dicha vivienda es la habitual del cónyuge que se quedó en el momento de la transmisión o en cualquiera de los dos años anteriores. Por tanto, el cónyuge que abandonó la vivienda también podrá beneficiarse de las exenciones de los artículos 33.4.b) y 38 de la LIRPF.
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