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An individual over 65 who has lived in an assisted living facility for three years inquires whether the sale of their former home is exempt from tax. The DGT rules that the main residence exemption does not apply because the property has not served as a residence in the two years preceding the transfer.
Cuestión planteada Si está exenta la ganancia patrimonial que se derive de la venta de la vivienda.
Para que la venta de la vivienda esté exenta, debe haber sido vivienda habitual en el momento de la transmisión o en cualquiera de los dos años anteriores. Al no haber residido la propietaria en el inmueble durante los últimos tres años debido a su ingreso en una residencia, no se cumplen los requisitos del Reglamento del IRPF. No obstante, se podría aplicar la exención por reinversión en renta vitalicia si se cumplen las condiciones del artículo 38 de la LIRPF.
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