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A taxpayer over 65 asks whether they can claim the exemption for selling a property that was their habitual residence until 2017. The DGT responds that the exemption does not apply because the property was not their habitual residence at the time of sale or in the two years prior.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual a mayores de 65 años, la vivienda debe ser la residencia habitual en el momento de la venta o haberlo sido en cualquier momento de los dos años anteriores a la transmisión. Si la venta se produce transcurridos más de dos años desde que la vivienda dejó de ser habitual, no se puede aplicar la exención del artículo 33.4.b) de la LIRPF.
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