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A taxpayer over 65 asks whether they can claim the exemption for selling a home they occupied until 1995, after living abroad and returning in 2023. The DGT states the exemption does not apply if the requirement of habitual residence at the time of sale or in the two preceding years is not met.
Cuestión planteada Posibilidad de aplicarse la exención por transmisión de vivienda habitual para mayores de 65 años prevista en el artículo 33.4.b) de la LIRPF.
Para aplicar la exención de mayores de 65 años, la vivienda debe ser la residencia habitual en el momento de la transmisión o haberlo sido en los dos años anteriores. Si el contribuyente no reside en la vivienda al menos tres años de forma continuada tras su regreso, la propiedad no tendrá la consideración de vivienda habitual. El traslado laboral solo permite considerar vivienda habitual a una propiedad si no se ha cumplido el plazo de tres años de residencia efectiva.
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