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A person over 65 asks whether a property sold after 18 months of non-residency still qualifies as their main residence for tax exemption purposes. The DGT rules that the exemption applies if the property served as the habitual residence at any time during the two years preceding the transfer.
Cuestión planteada Si dicha vivienda tiene la consideración de habitual para la consultante a efectos de la exención del artículo 33.4.b) de la LIRPF.
Para la exención de mayores de 65 años, la vivienda debe ser la habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores a la fecha de la misma. La residencia es una cuestión de hecho que debe acreditarse con medios de prueba válidos. Si se cumplen estos requisitos y la edad, la ganancia patrimonial estará exenta.
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