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A query was raised regarding whether a person over 65 selling their primary residence to purchase another can apply the age-based exemption or the reinvestment exemption, and if they are compatible. The Directorate General of Taxes (DGT) ruled that, as the individual is over 65, the age-based exemption applies without the requirement to reinvest the funds into a new property.
Cuestión planteada Si un contribuyente mayor de 65 años transmite su vivienda habitual para adquirir con el importe de la transmisión su nueva vivienda habitual, si puede aplicar en su declaración de IRPF la exención establecida en el artículo 33.4.b) de la LIRPF, o bien la exención por reinversión en vivienda habitual establecida en el artículo 38.1 de la LIRPF, y si en su caso ambas exenciones son compatibles o si una de ellas tiene prioridad sobre la otra.
La transmisión de la vivienda habitual por personas mayores de 65 años está exenta de IRPF según el artículo 33.4.b) de la LIRPF. En este supuesto, la ganancia patrimonial está exenta sin que sea necesario reinvertir el importe obtenido en la adquisición de una nueva vivienda habitual, que es el supuesto regulado en el artículo 38 de la LIRPF.
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