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The consultant asks whether the exemption for people over 65 can be applied when donating property that was temporarily rented. The DGT responds that the exemption only applies if the property is the habitual residence at the time or was so in the two years prior to the transfer.
Cuestión planteada Cálculo de la ganancia patrimonial y posibilidad de aplicar la exención del artículo 33.4.b) de la LIRPF
La donación de pleno dominio o nuda propiedad genera una ganancia o pérdida patrimonial. Para aplicar la exención de mayores de 65 años, la vivienda debe ser la habitual en el momento de la transmisión o haberlo sido en los dos años anteriores. Si la vivienda se destina al arrendamiento turístico, pierde la consideración de habitual. Para recuperar dicha condición, el contribuyente debe residir en ella durante tres años continuados, salvo excepciones legales.
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