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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 Ley del IRPF para mayores de 65 años no se aplica a la parte proporcional de la ganancia patrimonial correspondiente al terreno afecto a una actividad económica. La exención solo es aplicable a la parte del inmueble que constituya la vivienda habitual (edificación y terreno donde se asienta). Para que la vivienda sea considerada habitual, debe haber sido residencia continuada durante al menos tres años.
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