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A taxpayer over 65 asks whether they can claim the exemption for the sale of their primary residence, having lived there since 2001 but acquiring full legal ownership in 2025. The DGT states that the exemption is not available if the transfer occurs before three years of full legal ownership.
Cuestión planteada Posibilidad de aplicar la exención del artículo 33.4.b) de la LIRPF.
Para que la transmisión de una vivienda por mayores de 65 años esté exenta, la vivienda debe haber sido residencia habitual durante un plazo continuado de al menos tres años. Este cómputo de tres años requiere que el contribuyente haya ostentado el pleno dominio de la vivienda durante dicho periodo. No se puede computar el tiempo de residencia previo a la adquisición jurídica del pleno dominio para alcanzar el plazo exigido.
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