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A person over 65 inquired whether they could apply for the exemption on the transfer of their habitual residence after subrogating rights from a deferred property access contract. The DGT ruled that the exemption cannot be applied as the requirement of three years of continuous residence since acquiring full ownership has not been fulfilled.
Cuestión planteada En caso de que transmitiera dicha vivienda en 2018, si tiene derecho a aplicarse la exención prevista en el artículo 33.4.b) de la LIRPF.
La fecha de adquisición para el cómputo de la vivienda habitual es la del otorgamiento de la escritura pública de compraventa, no la de la adjudicación de la posesión en contratos de acceso diferido. Para aplicar la exención de mayores de 65 años, la vivienda debe ser la habitual, lo que requiere una residencia continuada de al menos tres años. Al haberse adquirido el pleno dominio el 30 de noviembre de 2017, no se cumple dicho plazo para una transmisión en 2018.
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