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An 89-year-old individual inquired whether they could claim an exemption on the sale of their home after moving into a nursing home. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable because the sale took place outside the two-year period following the date the property ceased to be their principal residence.
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, la edificación debe ser la residencia habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. Si la transmisión se realiza transcurridos más de dos años desde que dejó de constituir la vivienda habitual, no cabe la exención. En este caso, al venderse la vivienda más de dos años después de dejar de residir en ella, no se cumple el requisito del artículo 41 bis.3 del RIRPF.
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