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A taxpayer over 65 enquired whether they could claim an exemption on the sale of a property after exercising a purchase option in a lease agreement. The DGT ruled that the exemption depends on whether the property is considered a main residence or was held as such during the two years prior to the transfer.
Cuestión planteada Si puede aplicar la exención por transmisión de la vivienda habitual por mayores de 65 años.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la residencia habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. El cómputo de este plazo de dos años se paralizó entre el 14 de marzo de 2020 y el 30 de mayo de 2020 por la normativa COVID-19. Si la venta se realiza fuera de ese plazo desde que se dejó de residir en la vivienda, no procede la exención.
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