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A 63-year-old taxpayer asks whether the exemption for those over 65 applies when selling their habitual home after moving out to rent it. The DGT confirms that the exemption is available if the sale takes place within two years of ceasing to use it as a habitual residence.
Cuestión planteada Si en el momento en que transmita esta podrá beneficiarse de la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por mayores de 65 años, la vivienda debe ser la habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. Si la venta se realiza transcurridos más de dos años desde que el contribuyente dejó de residir en la vivienda, no se cumpliría este requisito y la ganancia patrimonial estaría sujeta al impuesto. Los plazos se computan de fecha a fecha.
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