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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 transmisión de la vivienda genera una ganancia o pérdida patrimonial sujeta a impuesto. La exención para mayores de 65 años requiere que la edificación sea vivienda habitual en el momento de la transmisión o haya sido tal en los dos años anteriores. Al haber dejado de residir en el inmueble hace más de tres años, no se cumplen los requisitos para aplicar la exención del artículo 33.4.b) de la LIRPF.
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