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A person over 65 inquired whether the exemption for the transfer of a main residence could apply when selling their home after living in it for just over a year due to economic and personal reasons. The DGT ruled that, since the three-year residency period was not completed, the exemption would only apply if it is proven that the change of residence is strictly necessary.
Cuestión planteada Posibilidad de aplicar la exención por transmisión de la vivienda habitual para mayores de 65 años en el Impuesto sobre la Renta de las Personas Físicas.
La exención para mayores de 65 años requiere que la vivienda sea habitual, lo que exige una residencia continuada de al menos tres años. Se puede excepcionar este plazo si concurren circunstancias que exijan necesariamente el cambio de domicilio, lo que implica que el cambio no sea una opción voluntaria o por conveniencia. El contribuyente debe acreditar mediante medios de prueba admitidos en Derecho que la situación de hecho obliga al cambio de residencia.
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