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A taxpayer over 65 asks whether their home qualifies for the transmission exemption, despite not being registered since 2021. The DGT states that the exemption depends on the property being a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Consideración de dicha vivienda como habitual a efectos de la exención por transmisión de vivienda habitual para mayores de 65 años 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 del contribuyente durante al menos tres años continuados, o haberlo sido en los dos años anteriores a la transmisión. La acreditación de la residencia es una cuestión de hecho que el contribuyente debe probar por cualquier medio admitido, ya que el empadronamiento no es suficiente por sí solo para acreditar la vivienda habitual.
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