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A taxpayer over the age of 65 inquired whether the capital gain arising from contributing their main residence (both full ownership and usufruct) to a company is exempt. The DGT ruled that the exemption applies only to the full ownership portion, but not to the usufruct.
Cuestión planteada Si la ganancia patrimonial derivada de dicha aportación estaría exenta en el IRPF.
La exención del artículo 33.4.b) de la LIRPF para mayores de 65 años se aplica a la ganancia patrimonial derivada de la transmisión del pleno dominio de la vivienda habitual. Sin embargo, los beneficios fiscales relativos a la vivienda habitual están ligados a la titularidad del pleno dominio, por lo que no se aplica la exención a la ganancia derivada de la transmisión del usufructo.
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