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A person over 65 enquires whether the gift of the naked property of their habitual home is exempt from income tax. The DGT responds that the exemption applies whether the full ownership or naked property is transferred, provided the conditions for habitual home are met.
Cuestión planteada En caso de donación de la nuda propiedad de su vivienda habitual si le sería aplicable la exención contendida en el artículo 33.4.b) de la LIRPF.
La donación de la nuda propiedad genera una ganancia o pérdida patrimonial. Si la vivienda es la vivienda habitual de la donante (según los requisitos de residencia de tres años o haberlo sido en los dos años anteriores) y la persona es mayor de 65 años, la ganancia patrimonial resultante estará exenta. La exención se aplica tanto si se transmite el pleno dominio como la nuda propiedad.
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