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A taxpayer asks when a capital gain from property sale must be declared after signing a deposit agreement and whether the exemption for those over 65 years applies. The DGT states that the gain is recognised upon registration of the title and that the exemption requires the property to have been the taxpayer's habitual residence for at least three years.
Cuestión planteada Solicita conocer la imputación temporal de la ganancia o pérdida patrimonial que se genere con la transmisión del inmueble y si puede aplicar la exención por transmisión de vivienda habitual por mayores de 65 años en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que se transfiera el dominio mediante la escritura pública. Para aplicar la exención por transmisión de vivienda habitual a mayores de 65 años, la edificación debe haber constituido la residencia del contribuyente durante un plazo continuado de al menos tres años. Si no se cumple el plazo de tres años de residencia, no procedería la exención, salvo circunstancias excepcionales justificadas.
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