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A couple over 65 with disability asks whether they can exempt capital gain from selling a property they stopped using in 2016. The DGT responds that exemption is not possible because the property was not their habitual residence in the two years before the transfer.
Cuestión planteada Posibilidad de aplicar la exención del artículo 33.4.b) de la LIRPF a la ganancia patrimonial que se genere en la venta.
La exención del artículo 33.4.b) de la LIRPF solo se aplica a la transmisión de la vivienda habitual. Para este fin, se considera vivienda habitual la edificación que constituya la residencia durante al menos tres años o la que haya sido habitual hasta cualquier día de los dos años anteriores a la fecha de transmisión. Al haber dejado de residir en la vivienda en 2016, no cumple el requisito de habitualidad en el periodo de dos años exigido.
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