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A taxpayer has enquired whether the exemption for the transfer of a main residence for those aged over 65 can be applied if they ceased to reside in the property following a divorce. The DGT clarifies that, in accordance with Supreme Court case law, the property is considered a main residence if the former spouse remaining in the property maintains it as such.
Cuestión planteada Posibilidad de aplicarse la exención por transmisión de vivienda habitual para mayores de 65 años y tributación de la operación en caso de transmitir la vivienda antes de cumplir los 65 años.
En supuestos de separación o divorcio que obliguen a un cónyuge a abandonar el domicilio, se entenderá que transmite la vivienda habitual si esta constituye la vivienda habitual del cónyuge que permaneció en ella en el momento de la transmisión o en los dos años anteriores. Por tanto, si el consultante tiene más de 65 años y se cumplen estos requisitos, podrá aplicar la exención del artículo 33.4.b) de la LIRPF. Si transmite siendo menor de 65 años, no podrá beneficiarse de dicha exención y la ganancia tributará en la base imponible del ahorro.
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