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A person over 65 asks whether they can claim the exemption for selling their habitual home if not registered there. The DGT responds that the exemption requires the property to be the effective residence, regardless of registration.
Cuestión planteada Si resulta aplicable la exención prevista en el artículo 33.4.b) de la LIRPF por transmisión de vivienda habitual de mayores de 65 años, aun cuando el empadronamiento no coincida con la vivienda que constituye la residencia efectiva de la consultante.
La exención para mayores de 65 años se aplica si la vivienda transmitida constituye su vivienda habitual en ese momento o lo fue en los dos años anteriores. El empadronamiento no es un elemento suficiente por sí solo para acreditar la residencia habitual. La acreditación de la residencia es una cuestión de hecho que el contribuyente debe probar por cualquier medio admitido en Derecho.
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