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A taxpayer inquired whether a new three-year residency period must be met to apply principal residence sale exemptions following the horizontal division of a building in which they resided. The Directorate General for Taxes (DGT) ruled that, for the purpose of calculating effective residence, the property is deemed to have been acquired on the date of the initial undivided shares.
Cuestión planteada Si, para la aplicación de las exenciones previstas en los artículos 33.4.b) y 38.1 de la LIRPF en caso venta de la vivienda, la consultante tendría que residir en ella un nuevo plazo de tres años.
Para el cómputo del plazo de tres años de residencia efectiva, la parte de la vivienda resultante de la división horizontal se considera adquirida en la fecha en que se adquirieron las cuotas indivisas iniciales. Esto se aplica siempre que la vivienda sea exactamente la misma que la residencia habitual anterior. No obstante, para el cálculo de la ganancia o pérdida patrimonial, la cuota adicional adquirida por exceso de adjudicación se considera adquirida en la fecha de la disolución del condominio.
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