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A couple over 65 years old asks whether the portion of their property they segregate can benefit from the exemption for transfer of habitual residence. The DGT responds that this is possible if the conditions for habitual residence are met and the sale period is two years after ceasing to reside there.
Cuestión planteada Posibilidad por la parte de la vivienda segregada de aplicar la exención por transmisión de vivienda habitual para mayores de 65 años prevista en el artículo 33.4.b) de la LIRPF. En caso afirmativo de la cuestión anterior, si existe un plazo para la venta desde que se produzca la segregación.
La transmisión del inmueble resultante de la segregación está exenta si la vivienda es la habitual y los transmitentes son mayores de 65 años. Para que las plazas de garaje se asimilen a la vivienda, deben haberse adquirido conjuntamente en el mismo acto y estar en el mismo edificio. La parte segregada mantiene la consideración de vivienda habitual si se transmite dentro de los dos años siguientes a que se deje de residir efectivamente en ella.
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