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A taxpayer over 65 enquired whether the sale or non-monetary contribution of land from their estate (which included their primary residence) is exempt from tax. The DGT ruled that while the capital gain from the transfer of said land is subject to tax, it may qualify for the exemption if the transaction takes place within two years of the building ceasing to be the taxpayer's primary residence.
Cuestión planteada Si está exenta, de acuerdo con el artículo 33.4 de la Ley del Impuesto sobre la Renta de las Personas Físicas, la ganancia patrimonial obtenida por el consultante con motivo de la venta o aportación no dineraria de la parte restante de la finca.
La venta o aportación no dineraria de terrenos que no sean existencias de actividad económica genera una ganancia o pérdida patrimonial sujeta al impuesto. No obstante, la ganancia estará exenta si se cumple el requisito de que la transmisión se realice dentro del plazo de los dos años posteriores al momento en que la edificación constituyera la vivienda habitual del contribuyente. Para ello, la edificación debe haber sido residencia durante un plazo continuado de al menos tres años, salvo excepciones legales.
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