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A person over 65 enquires whether the exemption for transfer of habitual residence can be applied when contributing their home to a limited liability company in which they are the sole shareholder. The DGT responds that if the conditions of habitual residence and age are met, the exemption applies to the patrimonial gain arising from the contribution.
Cuestión planteada Si es de aplicación de la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La aportación no dineraria de un inmueble a una sociedad genera una ganancia o pérdida patrimonial según la diferencia entre el valor de adquisición y el mayor entre el valor nominal de las participaciones o el valor de mercado del bien. Si el contribuyente es mayor de 65 años y el inmueble constituye su vivienda habitual según los términos de la LIRPF, resulta de aplicación la exención prevista en el artículo 33.4.b). La condición de vivienda habitual es una cuestión de hecho que debe acreditarse, no bastando el empadronamiento o el domicilio fiscal.
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