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A person over the age of 65 has enquired whether they can apply for the exemption on the transfer of a primary residence after inheriting half of the property from their deceased husband. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the residency requirements are met.
Cuestión planteada Posibilidad de aplicarse la exención por transmisión de vivienda para mayores de 65 años prevista en el artículo 33.4.b) de la LIRPF.
La exención por transmisión de vivienda habitual para mayores de 65 años es aplicable si la edificación ha sido la residencia efectiva del contribuyente durante un plazo continuado de al menos tres años desde la adquisición de la cuota indivisa. En este caso, al haber residido en la vivienda desde 2007 y haber adquirido el pleno dominio tras la herencia, la vivienda mantiene su consideración de habitual. Por tanto, la ganancia patrimonial derivada de la transmisión del pleno dominio estará exenta.
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