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A taxpayer over 65 asks whether occasional vacation rental of their habitual residence loses that status and triggers the exemption from capital gains. The DGT confirms that vacation rental breaks continuous and permanent residence, but the exemption remains if the property is sold within two years of losing habitual residence status.
Cuestión planteada A efectos de la exención del artículo 33.4.b) de la LIRPF, si el hecho de haber alquilado ocasionalmente la vivienda que había alcanzado la consideración de habitual le haría perder por dicha causa tal condición.
El alquiler vacacional excluye la consideración de vivienda habitual al incumplir los requisitos de residencia continuada y carácter permanente. No obstante, la exención para mayores de 65 años se puede aplicar si la transmisión se realiza dentro de los dos años anteriores a la fecha de venta desde que dejó de ser habitual. Si pasan más de dos años, el contribuyente deberá residir en la vivienda tres años para recuperar la condición de habitual.
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