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A taxpayer over the age of 65 enquired whether the period they resided in a property prior to inheriting it counts towards the three-year habitual residence requirement. The DGT ruled that acquisition via inheritance is backdated to the date of the deceased's death; therefore, the calculation of habitual residence begins from that date.
Cuestión planteada Momento en que debe entenderse adquirida la vivienda, a efectos del cumplimiento del requisito de residencia en la misma durante al menos tres años, para la aplicación de la exención de la ganancia patrimonial obtenida en la venta.
Para la exención, la vivienda debe haber sido residencia habitual durante al menos tres años continuados desde su adquisición por el contribuyente, habiendo ostentado el pleno dominio durante dicho periodo. En caso de herencia, la adquisición se entiende producida en el momento del fallecimiento del causante. Por tanto, el plazo de tres años se computa desde la fecha del fallecimiento, siempre que se cumplan los requisitos de residencia efectiva y titularidad.
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