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A taxpayer inquired whether they could apply the Personal Income Tax (IRPF) exemption for the sale of their main residence, having turned 65 several months after the transfer. The Directorate General for Taxes (DGT) ruled that this is not possible, as the age requirement must be met on the actual date of the transfer.
Cuestión planteada Si resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, deben cumplirse dos requisitos: haber cumplido 65 años en la fecha de transmisión de la vivienda y que la edificación haya sido vivienda habitual hasta cualquier día de los dos años anteriores a la transmisión. Al no tener 65 años en el momento de la venta, no procede la exención.
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