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A taxpayer over 65 enquired whether the sale of a property acquired in 1994 could be exempt as their main residence. The DGT ruled that the exemption does not apply because the property was not their main residence at the time of sale nor during the two preceding years.
Cuestión planteada - Si la vivienda objeto de consulta constituye la vivienda habitual del consultante a efectos de la aplicación de la exención señalada en el artículo 33.4.b) de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para que una vivienda sea habitual debe ser la residencia durante un plazo continuado de al menos tres años. La exención para mayores de 65 años requiere que la vivienda sea habitual en el momento de la transmisión o lo haya sido en los dos años anteriores. En este caso, al haber transcurrido más de dos años desde que el consultante dejó de residir en ella, no se cumplen los requisitos.
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