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A married couple over the age of 65 enquired whether the exemption for the transfer of a main residence could apply if they only transferred a portion of the plot where they reside. The DGT ruled that the exemption only covers the part of the property that qualifies as the main residence.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 33.4.b) de la LIRPF para mayores de 65 años solo se aplica a la ganancia patrimonial derivada de la transmisión de la vivienda habitual. Para que una parte de la finca sea considerada vivienda habitual, debe ser la edificación principal o elementos adquiridos conjuntamente con ella. No se consideran vivienda los elementos del entorno adquiridos de forma independiente o con posterioridad, salvo que sean ampliaciones o mejoras.
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