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Individuals over 70 have enquired whether the non-monetary contribution of the bare ownership of their main residence to a commercial company allows for the application of the Personal Income Tax (IRPF) exemption for those over 65. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided that the requirements for a main residence are met.
Cuestión planteada Si resulta de aplicación la exención a la ganancia patrimonial que se deriva de dicha aportación de la nuda propiedad de la vivienda habitual prevista en el artículo 33.4.b) de la LIRPF.
La aportación de la nuda propiedad de la vivienda habitual a una sociedad mercantil supone una ganancia o pérdida patrimonial. Si la vivienda cumple los requisitos de vivienda habitual según el Reglamento del Impuesto y los transmitentes son mayores de 65 años, resulta de aplicación la exención del artículo 33.4.b) de la LIRPF sobre la ganancia patrimonial derivada de dicha transmisión.
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