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Individuals over 65 have enquired whether donating a portion of their estate, following its subdivision, can benefit from the exemption for the transfer of a primary residence. The DGT indicates that the capital gain from the donation could be exempt if the requirements for a primary residence are met.
Cuestión planteada Posibilidad de aplicar la exención por transmisión de vivienda habitual para mayores de 65 años prevista en el artículo 33.4.b) de la LIRPF.
La donación de la parte segregada genera una ganancia o pérdida patrimonial. Si la finca segregada cumple los requisitos de vivienda habitual, la ganancia estará exenta según el artículo 33.4.b) de la LIRPF. La condición de vivienda habitual se determina si ha sido residencia durante al menos tres años o en los dos años anteriores a la transmisión. La acreditación de la residencia es una cuestión de hecho que debe probarse ante la inspección.
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