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A taxpayer over 65 asks whether they can claim the exemption for selling their habitual home after being awarded a condominium, as they have not been registered in the property for the past three years. The DGT explains how to calculate the patrimonial gain and clarifies that residence must be proven by valid evidence, not just registration.
Cuestión planteada Cálculo de la ganancia o pérdida patrimonial y si en caso de transmitir esta puede beneficiarse de la exención del artículo 33.4.b) de la LIRPF teniendo en cuenta que no lleva al menos tres años empadronado en ella.
La disolución de un condominio no genera ganancia patrimonial si la adjudicación se ajusta a la cuota de titularidad, manteniendo los valores y fechas de adquisición originales. Para la parte adjudicada por exceso, se generará una ganancia o pérdida patrimonial. La exención para mayores de 65 años requiere que la vivienda sea la habitual, lo cual se acredita con cualquier medio de prueba válido, ya que el empadronamiento no es suficiente por sí solo para demostrar la residencia.
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