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A 63-year-old taxpayer asks whether the gain from the sale of their primary residence will be fully exempt if they turn 65 within two years of the sale. The DGT rules that the full age-based exemption only applies if the taxpayer is already 65 at the time of the transfer; if they are younger, only the proportion reinvested is exempt.
Cuestión planteada Teniendo en cuenta que cumple los 65 años dentro de los dos años siguientes a la fecha en la que pretende transmitir su vivienda, pregunta si debería tributar por la parte de la ganancia que no resulte exenta por reinversión en vivienda habitual o, por el contrario, esa parte estaría exenta por aplicación de lo señalado en el artículo 33.4.b) de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Si al realizar la transmisión el contribuyente no es mayor de 65 años, solo podrá excluir de gravamen la parte proporcional de la ganancia que corresponda a la cantidad efectivamente reinvertida en una nueva vivienda habitual. Si en el momento de la venta el contribuyente ya es mayor de 65 años, podrá aplicar la exención a la totalidad de la ganancia sin necesidad de reinvertir el importe obtenido.
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