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A couple over 73 years old asks whether donating their habitual home to their children is exempt from income tax. The DGT states that the exemption applies if the property was the habitual residence at the time of transfer or in the two years prior.
Cuestión planteada Si es aplicable la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas tanto para el consultante como su cónyuge. En caso de estar exentas estas ganancias patrimoniales si han de reflejarlo en algún apartado de la declaración de IRPF-2025.
Las ganancias patrimoniales por la transmisión de la vivienda habitual están exentas para mayores de 65 años según el artículo 33.4.b) de la LIRPF. Para ello, la edificación debe haber sido vivienda habitual en el momento de la transmisión o en cualquier día de los dos años anteriores. La acreditación de la residencia es una cuestión de hecho que debe probar el contribuyente.
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