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A taxpayer over 65 asks whether they can claim the exemption for selling their home after moving to rental accommodation for accessibility reasons in 2016. The DGT states that, as more than two years have passed since it ceased to be their habitual residence, the exemption is not applicable.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual, la edificación debe haber sido residencia habitual en el momento de la venta o en cualquier día de los dos años anteriores a la fecha de transmisión. Una vez que el contribuyente deja de residir efectivamente en su vivienda, dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Si la venta se produce transcurridos más de dos años desde que dejó de ser vivienda habitual, no procede la exención del artículo 33.4.b) de la LIRPF.
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