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An 83-year-old taxpayer asks from when his home is considered habitual to apply the exemption for transmission of property to those over 65. The DGT explains that it must have been a continuous residence for at least three years or have been habitual in the two years prior to sale.
Cuestión planteada Desde qué fecha se puede considerar su vivienda como habitual a efectos de la exención por transmisión de vivienda habitual para mayores de 65 años del artículo 33.4.b) de la LIRPF.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la residencia habitual del contribuyente durante un plazo continuado de al menos tres años. No obstante, se entiende como vivienda habitual si en la fecha de transmisión la edificación constituye su residencia o la hubiera tenido en cualquier momento de los dos años anteriores. La acreditación de la residencia es una cuestión de hecho que debe probar el contribuyente, ya que el empadronamiento no es suficiente por sí solo.
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