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An individual over 65 with a disability sold their home after moving into a care facility due to health issues, without meeting the three-year residency requirement. The DGT states that the exemption will only apply if it is proven that the change of residence was a mandatory necessity rather than a voluntary decision.
Cuestión planteada Si la ganancia patrimonial derivada de la transmisión de la vivienda está exenta de tributación en el IRPF, en virtud de lo dispuesto en el art. 33.4 b) de la LIRPF.
Para que la transmisión de la vivienda esté exenta, debe haber sido vivienda habitual durante al menos tres años o concurrir circunstancias que exijan necesariamente el cambio de domicilio. Si el cambio de residencia no es voluntario sino impuesto por una necesidad indispensable, se puede considerar vivienda habitual aunque no se cumpla el plazo de tres años. La valoración de si el cambio de domicilio fue necesario es una cuestión de hecho que debe probarse ante la Administración Tributaria.
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