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A married couple over the age of 65 enquired whether the sale of a property that had been their home until 2002 was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption does not apply because the property had not been their habitual residence during the two years preceding the transfer.
Cuestión planteada Si está exenta de tributación en el IRPF la ganancia patrimonial derivada de la venta de la vivienda.
Para que la ganancia por la venta de la vivienda esté exenta por ser mayor de 65 años, la edificación debe ser la vivienda habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. En este caso, al no residir en ella desde 2002, no cumple el requisito de habitualidad exigido por el Reglamento del Impuesto. Por tanto, la ganancia patrimonial debe integrarse en la base imponible del ahorro.
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