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A contributor over 65 asks whether the exemption for transfer of habitual residence can be applied when selling a farmhouse including land with olive trees used for economic activity. The DGT responds that the exemption applies only to the building and land portion where the contributor resides, not to the land portion used for olive cultivation.
Cuestión planteada Posible aplicación de la exención prevista en el artículo 33.4.b) de la Ley del IRPF en el caso de que decidiera transmitir la masía.
La exención del artículo 33.4.b) de la LIRPF para mayores de 65 años se aplica a la parte del inmueble que constituya vivienda habitual. No se puede aplicar dicha exención a la parte proporcional de la ganancia patrimonial que corresponda al terreno afecto a una actividad económica, como la producción de olivas. Para que la edificación sea vivienda habitual, debe haber sido residencia continuada durante al menos tres años.
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