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A consultant over 65 and in incapacity asks whether the exemption for transfer of habitual residence can be applied after moving out in 2020 to live with a sibling. The DGT states it does not apply as more than two years have passed since the property ceased to be their habitual residence.
Cuestión planteada Si en su caso 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, la vivienda debe ser la residencia habitual en el momento de la transmisión o haberlo sido en cualquier momento de los dos años anteriores. Una vez que el contribuyente deja de residir efectivamente en su vivienda habitual, dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Si la transmisión se produce transcurridos más de dos años desde que dejó de constituir su vivienda habitual, no se considera transmisión de vivienda habitual.
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