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A taxpayer over the age of 65 wishes to segregate a floor of their main residence to donate it to their son. The DGT indicates that the capital gain from the donation of the segregated part would be exempt if the requirements for a main residence are met.
Cuestión planteada Si tiene derecho a la exención prevista en el artículo 33.4.b) de la LIRPF.
La donación de la finca resultante de la segregación genera una ganancia o pérdida patrimonial. Si el contribuyente es mayor de 65 años y la parte segregada constituye su vivienda habitual (o lo ha sido en los dos años anteriores), la ganancia estará exenta según el artículo 33.4.b) de la LIRPF. La condición de vivienda habitual es una cuestión de hecho que debe acreditarse mediante medios de prueba válidos.
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