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A contributor over 65 years old asks whether they can claim the exemption for habitual residence when selling a property where they ceased residing in 2001. The DGT responds that the exemption does not apply because the property must have been a habitual residence at the time of sale or within the two years prior.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual a mayores de 65 años, la edificación debe ser la vivienda habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores a la fecha de la misma. Si la venta se produce transcurridos más de dos años desde que el inmueble dejó de tener la consideración de vivienda habitual, no procede la exención del artículo 33.4.b) de la LIRPF.
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