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A query was raised regarding whether a 91-year-old individual, who has been in a care home for over two years, can claim the main residence transfer exemption. The DGT ruled that, as more than two years have passed since they ceased residing in the property, it no longer qualifies as a main residence for exemption purposes.
Cuestión planteada Si en este supuesto resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual de mayores de 65 años o personas en situación de dependencia, la vivienda debe haber sido habitual en el momento de la transmisión o en cualquier día de los dos años anteriores. Si la venta se produce transcurridos más de dos años desde que la edificación dejó de constituir la vivienda habitual, no procede la exención del artículo 33.4.b) de la LIRPF.
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