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A query was raised regarding whether both spouses could benefit from the IBI (IIVTNU) exemption following a deed in lieu of payment of the primary residence when only one spouse has been registered on the municipal roll for two years. The DGT ruled that the exemption only applies to the spouse who meets the residency requirement, in proportion to their ownership stake.
Cuestión planteada Ver si procede la aplicación a ambos cónyuges de la exención por dación de pago con ocasión de la trasmisión de la vivienda habitual, si solo es aplicable al que cumple con el requisito de la vivienda habitual o si no procede a ningún cónyuge.
Para aplicar la exención del artículo 105.1. c) del TRLRHL, la vivienda debe ser la vivienda habitual del contribuyente, entendida como aquella en la que ha figurado empadronado de forma ininterrumpida durante al menos dos años anteriores a la transmisión. Por tanto, la exención solo se aplica al cónyuge que cumple dicho requisito de empadronamiento, en la proporción que le corresponda de titularidad sobre la vivienda, no aplicándose al cónyuge que no lo cumpla.
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