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A person over 65 enquires whether selling the naked property of their habitual home, while retaining a lifetime usufruct, allows the age exemption. The DGT confirms that the exemption applies if the conditions of habitual home and age are met, regardless of future use of the property.
Cuestión planteada Posibilidad de aplicar la exención del artículo 33.4 b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La transmisión de la nuda propiedad genera una ganancia o pérdida patrimonial. Si la vivienda es la vivienda habitual de la transmitente (según los requisitos de residencia continuada de tres años o haberlo sido en los dos años anteriores) y la persona es mayor de 65 años, la ganancia patrimonial derivada de la transmisión de la nuda propiedad está exenta. Esta exención se aplica con independencia del uso posterior que se dé a la vivienda.
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