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A taxpayer divides their primary residence into five separate plots to sell four of them. The DGT rules that capital gains from the sale of the segregated properties will be exempt, provided the requirements for primary residence and age are met, and the sale occurs within two years of the division.
Cuestión planteada Habiendo dividido la vivienda habitual en cinco, si la venta de las cuatro fincas restantes están comprendidas en lo establecido en el artículo 33.4.b) de la LIRPF.
La división horizontal no altera el valor ni la fecha de adquisición de la finca matriz. Las ganancias por la venta de las fincas resultantes estarán exentas si el inmueble fue vivienda habitual en cualquier momento de los dos años anteriores a la transmisión y se cumplen los requisitos de edad o dependencia. Para las fincas que no son la vivienda habitual tras la división, el plazo de dos años para aplicar esta exención cuenta desde la fecha de la división horizontal.
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