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A couple of retirees asks whether future sale of their home will be tax-exempt after renting it temporarily in summer. The DGT explains that to qualify for the over-65 exemption, the home must retain its status as a habitual residence, requiring at least three years of continuous residence.
Cuestión planteada En caso de que procediesen a la venta de dicha vivienda en un futuro, se cuestiona si estaría exenta la ganancia patrimonial que se pueda derivar de su venta.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, el contribuyente debe tener 65 años y la vivienda debe haber sido su residencia habitual hasta dos años antes de la transmisión. La vivienda habitual requiere una residencia continuada de al menos tres años, lo que implica una utilización efectiva y permanente. Si la vivienda se alquila por temporadas, no se podrá aplicar la exención si se transmite antes de que transcurran tres años desde la finalización del último arrendamiento. La exención se recuperaría si se reside en la vivienda con carácter permanente durante al menos tres años tras el último alquiler.
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