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A person over 65 inquires about the tax treatment of selling a home in which they hold 50% full ownership and 16.67% usufruct. The DGT states that the home exemption only applies to full ownership, and the usufruct portion is subject to capital gains tax.
Cuestión planteada Tratamiento fiscal de la venta y aplicación de la exención del artículo 33.4.b) de la LIRPF o en su defecto de los coeficientes de abatimiento.
La exención del artículo 33.4.b) de la LIRPF para mayores de 65 años requiere que el contribuyente haya ostentado el pleno dominio de la vivienda habitual durante al menos tres años. Por tanto, la ganancia patrimonial por la transmisión del pleno dominio puede estar exenta, pero la derivada de la transmisión del usufructo vitalicio no lo estará. En cuanto al pleno dominio adquirido antes de 1994, podría aplicarse la reducción de la disposición transitoria novena de la LIRPF.
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