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A taxpayer over 65 asks whether they can claim the exemption for selling a home where they reside permanently but without changing their registration. The DGT states that the exemption depends on the property being the habitual residence at the time of sale or having been so in the two years prior.
Cuestión planteada Se consulta si podría aplicarse la exención por transmisión de la vivienda habitual en mayores de 65 años.
La exención del artículo 33.4.b) de la LIRPF se aplica si la vivienda constituye la residencia habitual del contribuyente en el momento de la transmisión o lo fue en cualquier día de los dos años anteriores. La acreditación de la residencia es una cuestión de hecho que debe probar el contribuyente por medios admitidos en Derecho, ya que el empadronamiento no es un elemento suficiente por sí solo para acreditar la vivienda habitual.
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