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A couple over 65 with a person suffering severe dependency wishes to donate their primary residence, two garages and a storage unit. The DGT examines whether the patrimonial gain from this donation is exempt under income tax law.
Cuestión planteada Si es aplicable la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas tanto para el consultante como su cónyuge.
La ganancia patrimonial por la donación de la vivienda habitual está exenta si el donante es mayor de 65 años o se encuentra en situación de gran dependencia. Para que los garajes y el trastero se asimilen a la vivienda habitual, deben estar en el mismo edificio y haberse adquirido en el mismo acto. En este caso, al cumplir los requisitos de edad y dependencia, la exención se aplica tanto a la vivienda como a los anexos.
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