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A query was raised regarding whether the Personal Income Tax (IRPF) exemption for the sale of a primary residence applies if the contract is signed at age 60 but the deed is executed at age 65. The Directorate General for Tax (DGT) ruled that the exemption is only applicable if the transfer (both title and mode) takes place once the individual has reached the age of 65.
Cuestión planteada Aplicación de la exención recogida en el artículo 33.4.b) de la Ley 35/2006.
Para aplicar la exención del artículo 33.4.b) de la Ley 35/2006, la transmisión de la vivienda debe efectuarse concurriendo título y modo tras cumplir los 65 años. Si la tradición de la cosa se produce antes de alcanzar esa edad, no será aplicable la exención. La transmisión se determina por la concurrencia del título y la tradición, que puede ser la entrega de llaves, la puesta en posesión o el otorgamiento de escritura pública.
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