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A taxpayer asks whether they can claim the exemption for selling their home as a dependent. The DGT responds that the home was not their habitual residence at the time of sale or in the two years before.
Cuestión planteada Saber si puede beneficiarse de la exención del artículo 33.4.b) de la LIRPF.
La exención del artículo 33.4.b) de la LIRPF requiere la transmisión de la vivienda habitual. Para que una vivienda sea habitual, debe haber sido residencia durante un plazo continuado de al menos tres años, o haberlo sido hasta cualquier día de los dos años anteriores a la transmisión. En este caso, al dejar de residir en la vivienda en 2022 por motivos de salud, no se cumple el requisito de vivienda habitual en el momento de la venta ni en el periodo de dos años previos.
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