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A couple over 65 asks whether they can claim the exemption for transfer of habitual residence if part of their single-family home is rented. The DGT responds that the exemption applies only to the proportional share of capital gain corresponding to the area used as habitual residence.
Cuestión planteada Consideración de dicha vivienda como habitual a efectos de la exención del artículo 33.4.b) de la LIRPF.
La exención del artículo 33.4.b) de la LIRPF para mayores de 65 años solo se aplica a la parte proporcional de la ganancia patrimonial que corresponda a la zona de la vivienda utilizada como residencia habitual. La parte de la vivienda que se encuentre arrendada no podrá beneficiarse de dicha exención. El contribuyente debe acreditar que la parte no arrendada constituye su vivienda habitual mediante medios de prueba admitidos en Derecho.
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