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A couple over 65 asks whether the exemption on selling their habitual home remains if life-use rights are reserved afterwards. The DGT confirms the exemption applies even if such rights are reserved.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la ganancia patrimonial derivada de la transmisión del pleno dominio, en particular, si resulta de aplicación la exención prevista para mayores de 65 años en los supuestos en los que, tras la transmisión del pleno dominio, se constituye un derecho de uso y habitación vitalicio sobre la misma vivienda.
La ganancia patrimonial por la transmisión del pleno dominio de la vivienda habitual está exenta para mayores de 65 años según el artículo 33.4.b) de la LIRPF. Esta exención no se ve desvirtuada por el hecho de constituir a favor de los transmitentes un derecho real de uso y habitación de carácter vitalicio, personal e intransferible sobre la misma vivienda. La operación se considera transmisión de la propiedad excluyendo las facultades de uso y disfrute que los transmitentes se reservan.
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