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A person over 65 enquired whether the Personal Income Tax (IRPF) exemption could apply when subdividing and donating a portion of their plot without any construction. The Directorate General for Tax (DGT) ruled that the exemption only applies to the building and elements acquired jointly with the residence, not to plots or elements acquired independently.
Cuestión planteada Posibilidad de aplicar la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La segregación de una finca no altera su valor ni fecha de adquisición, pero la transmisión de la parte resultante genera una ganancia o pérdida patrimonial. La exención para mayores de 65 años solo es aplicable si la parte transmitida tiene la consideración de vivienda habitual. Esto incluye la edificación principal y los elementos adquiridos de forma conjunta con ella, pero no elementos adquiridos de forma independiente o con posterioridad.
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