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A person over 65 inquired whether the exemption for selling their habitual home could apply after moving to a nursing home. The DGT stated it does not apply as the sale occurred more than two years after leaving the property.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por mayores de 65 años o personas en situación de dependencia, la vivienda debe haber sido habitual en el momento de la transmisión o en cualquier día de los dos años anteriores. Si la transmisión se produce transcurridos más de dos años desde que la edificación dejó de ser la residencia habitual, no se puede considerar vivienda habitual para la exención. En este caso, al haber pasado más de dos años desde el cese de la residencia efectiva, no resulta aplicable el artículo 33.4.b) de la LIRPF.
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