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A taxpayer over the age of 65 has enquired whether the sale of their former main residence is exempt from Personal Income Tax (IRPF) after moving to a new home. The Directorate General for Taxes (DGT) clarifies that the exemption applies if the property sold was the taxpayer's main residence at the time of sale or during the preceding two years.
Cuestión planteada Si es de aplicación la exención prevista en el artículo 33.4.b) de la LIRPF.
La exención del artículo 33.4.b) de la LIRPF para mayores de 65 años requiere que la vivienda transmitida sea la vivienda habitual en el momento de la venta o lo haya sido en cualquier día de los dos años anteriores. El cómputo de este plazo de dos años se paralizó entre el 14 de marzo y el 30 de mayo de 2020 debido a la normativa COVID-19. La residencia es una cuestión de hecho que debe acreditarse, no bastando el simple empadronamiento.
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