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A person over 65 with a disability asks whether they can claim the exemption when selling their home and garage to enter a cohousing project. The DGT states that the exemption applies if the transferred property is the habitual residence and the taxpayer meets age or dependency requirements.
Cuestión planteada Solicita conocer si procede la aplicación de la exención por transmisión de vivienda por mayores de 65 años en el Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 33.4.b) de la LIRPF procede si la vivienda transmitida es la vivienda habitual del contribuyente y este es mayor de 65 años o tiene situación de dependencia. La vivienda habitual requiere residencia continuada de al menos tres años, salvo circunstancias excepcionales. Los elementos adquiridos conjuntamente con la vivienda, como plazas de garaje, también tienen consideración de vivienda habitual. La residencia debe acreditarse mediante medios de prueba válidos ante la Administración.
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