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A person over 65 inquired whether they could apply the exemption for the sale of their principal residence after having rented out part of it for two months each year. The Directorate General for Taxes (DGT) ruled that the exemption only applies to the proportional part of the property that was used for private purposes.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.4.b) de la Ley del IRPF.
La residencia continuada para la vivienda habitual exige una utilización efectiva y permanente que no se altera por ausencias temporales. Sin embargo, la exención por transmisión de vivienda habitual para mayores de 65 años no se aplica a la parte proporcional de la ganancia patrimonial correspondiente a la parte de la vivienda que se haya tenido arrendada.
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