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A dependent taxpayer asks whether a capital gain from selling a non-habitual residence can be exempted. The DGT states that exemption requires the property to have been the habitual residence at the time of sale or in the two years prior.
Cuestión planteada Si es de 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 para personas en situación de dependencia severa exige que la vivienda transmitida sea la vivienda habitual del contribuyente. Según el Reglamento, se considera vivienda habitual la edificación que constituya su residencia durante al menos tres años, o que lo haya sido en los dos años anteriores a la transmisión. Al no ser la vivienda objeto de consulta la vivienda habitual del consultante, no procede la exención.
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