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A taxpayer over the age of 65 inquired whether they could apply for the exemption on the sale of a primary residence after separating and losing use of the property. The DGT ruled that this is not possible because the property ceased to be a primary residence upon the separation, exceeding the two-year period required by the Regulations.
Cuestión planteada Tributación de la venta y si sería aplicable alguna exención por ser mayor de 65 años.
Para aplicar la exención por 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. Si la vivienda dejó de ser habitual por la separación matrimonial, no se cumple el requisito de habitualidad dentro de ese plazo de dos años previos a la venta. Por tanto, no resulta aplicable la exención a la ganancia patrimonial obtenida.
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