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A taxpayer over 65 inquired whether they could apply the main residence transfer exemption when selling a property that is rented out as tourist or holiday accommodation for part of the year. The DGT ruled that renting the property causes it to lose its status as a main residence.
Cuestión planteada Si puede aplicarse la exención prevista en el artículo 33.4 b) de la Ley del Impuesto.
La vivienda habitual requiere una residencia continuada durante al menos tres años, con una utilización efectiva y permanente por el propio contribuyente. Aunque las ausencias temporales no alteran esta condición, el hecho de arrendar la vivienda provoca que esta pierda el carácter de vivienda habitual. Al perder dicha condición, no se puede aplicar la exención prevista para mayores de 65 años.
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