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The consultant asks whether the exemption for habitual residence can be applied when selling two adjacent properties joined by an internal staircase. The DGT responds that both properties can be considered habitual residence if they are occupied regularly, despite having different cadastral references.
Cuestión planteada Aplicación de la exención del artículo 33.4.b) de la LIRPF en caso de vender tanto ambas viviendas por separado como de forma independiente.
No existe impedimento para considerar como vivienda habitual dos viviendas contiguas unidas interiormente, incluso sin unión registral, siempre que se resida en ellas habitualmente. Si se cumplen los requisitos de vivienda habitual y el contribuyente es mayor de 65 años, la exención del artículo 33.4.b) de la LIRPF se aplica a la transmisión, ya sea de las viviendas en su conjunto o de forma independiente. La acreditación de la residencia es una cuestión de hecho que debe probar el contribuyente.
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