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A taxpayer over 65 years old inquired whether the sale of their home could be considered a transfer of habitual residence to qualify for the exemption under article 33.4.b) of the IRPF. The DGT clarified that the exemption does not apply because the property ceased to be habitual residence on 2 July 2023 and the transfer took place on 29 July 2025.
Cuestión planteada Determinar qué fecha debe considerarse para el cómputo del plazo de dos años (arras o escritura) y si esta puede considerarse por tanto su vivienda habitual a efectos de aplicar la exención del artículo 33.4.b) de la LIRPF.
La transmisión de vivienda debe entenderse en sentido jurídico, determinándose la fecha según el artículo 1.462 del Código Civil, donde el otorgamiento de escritura pública equivale a la entrega. Para la exención, la vivienda debe haber sido habitual en el momento de la transmisión o en cualquier día de los dos años anteriores. Si la transmisión ocurre transcurridos más de dos años desde que dejó de ser vivienda habitual, no procede la exención. El contrato de arras no es sinónimo de transmisión.
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