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A person over 65 has enquired whether they can apply for the Personal Income Tax (IRPF) exemption when selling their main residence, given that they are registered on the municipal roll at a different property. The Directorate General for Taxes (DGT) clarifies that the exemption requires the property to be the main residence and that residence can be proven by any valid means of evidence.
Cuestión planteada Si resulta de aplicación la exención del artículo 33.4.b) de la LIRPF en caso de proceder a la venta de la vivienda A.
La exención del artículo 33.4.b) de la LIRPF se aplica si la vivienda transmitida es la habitual y el contribuyente es mayor de 65 años o tiene situación de dependencia. Para que una edificación sea vivienda habitual debe ser la residencia durante al menos tres años continuados, o haberlo sido en los dos años anteriores a la transmisión. El empadronamiento no es prueba suficiente por sí sola para acreditar la residencia, pudiendo utilizarse cualquier medio de prueba válido en derecho.
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