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A taxpayer over 65 asks whether the gain from selling a former habitual home can be exempted, having ceased residing in it over three years ago. The DGT states that the exemption does not apply because the property did not meet the habitual residence requirement at the time of sale or in the two years prior.
Cuestión planteada Tributación de la operción y posibilidad de declarar exenta la ganancia patrimonial que previsiblemente se obtenga en la venta.
La exención del artículo 33.4.b) de la LIRPF solo se aplica si la vivienda constituye la residencia habitual en el momento de la transmisión o la ha sido en los dos años anteriores. Al haber dejado de residir en el inmueble hace más de tres años, la vivienda no cumple el requisito de vivienda habitual para la aplicación de dicha exención. La transmisión generará una ganancia o pérdida patrimonial sujeta al impuesto.
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