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A 78-year-old taxpayer inquired whether they could apply the exemption for the sale of a main residence after having ceased to reside there in 2010 due to a separation. The DGT ruled that this is not possible, as the property must have been the main residence at the time of sale or during the two preceding years.
Cuestión planteada Si puede aplicar la exención por transmisión de vivienda habitual por persona mayor de 65 años, a la ganancia patrimonial que en su caso obtenga.
Para aplicar la exención por transmisión de vivienda habitual a mayores de 65 años, la vivienda debe haber sido habitual en el momento de la transmisión o en cualquier día de los dos años anteriores a la misma. Si la transmisión se realiza trascurridos más de dos años desde que la vivienda dejó de tener esa consideración, no procede la exención. En este caso, al haber dejado de ser vivienda habitual en 2010, no se cumple el requisito temporal exigido por el Reglamento del IRPF.
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