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A taxpayer over 65 is inquiring whether they can claim the exemption for the sale of a primary residence after having left the property due to a divorce in 2008. The DGT clarifies that, following Supreme Court jurisprudence, the property is considered the primary residence for the spouse who moved out if the spouse who stayed maintains residency or had it during the two years prior to the sale.
Cuestión planteada Si dicha vivienda tiene la consideración de habitual para el consultante a efectos de la exención del artículo 33.4.b) de la LIRPF.
En supuestos de separación, divorcio o nulidad que obliguen a un cónyuge a abandonar el domicilio, el requisito de vivienda habitual se entiende cumplido si la vivienda constituye la residencia del cónyuge que permaneció en ella en el momento de la transmisión o en los dos años anteriores. Por tanto, si el cónyuge que se quedó en la vivienda mantiene la condición de vivienda habitual según el artículo 41 bis.3 del RIRPF, también se tendrá dicha consideración para el consultante que la abandonó.
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