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A taxpayer holding a 50% undivided interest in a property has enquired whether the exemption for those over 65 can be applied. The DGT has indicated that the exemption applies to the portion of the gain attributable to the mother, provided she meets the requirements regarding age and the property being her habitual residence.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.4.b) de La ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 33.4.b) de la LIRPF se aplica a las ganancias patrimoniales por la transmisión de la vivienda habitual por mayores de 65 años. En el caso de una propiedad indivisa, la parte de la ganancia patrimonial atribuible a la madre estará exenta si ella cumple los requisitos de edad y de vivienda habitual. Para ello, la edificación debe haber sido su residencia durante al menos tres años o cumplir las excepciones de cambio de domicilio, y haber sido su vivienda habitual hasta dos años antes de la transmisión.
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