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A taxpayer over 65 transferred their main residence, of which they held 50% in full ownership and the remaining 50% as a usufructuary. The DGT ruled that the exemption only applies to the portion corresponding to full ownership.
Cuestión planteada Si es correcta la aplicación de la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención por transmisión de vivienda habitual para mayores de 65 años requiere la titularidad del pleno dominio del inmueble. Si el dominio está desmembrado, la exención no se aplica a la parte del usufructuario, pero sí a la parte del pleno dominio. En el caso concreto, la ganancia por el 50% de usufructo tributa en la base del ahorro, mientras que la del 50% de pleno dominio queda exenta.
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