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A person in a state of dependency inquired whether they could apply the main residence exemption when selling their home after moving into a care home. The DGT ruled that it is not applicable because more than two years have elapsed since the property ceased to be their main residence.
Cuestión planteada Si en su caso resulta de aplicación la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual (art. 33.4.b LIRPF), la vivienda debe haber sido habitual en el momento de la venta o en cualquier día de los dos años anteriores. Una vez que el contribuyente deja de residir efectivamente en la vivienda, dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Si la transmisión se produce transcurridos más de dos años desde que dejó de ser vivienda habitual, no procede la exención.
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