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The consultant asks about the conditions for exemption from capital gains upon donating one's habitual home if the donor is over 65. The DGT confirms that the exemption applies if the property is the donor's habitual home and the donor is over 65 or in a dependent situation.
Cuestión planteada La consultante solicita saber los requisitos para la aplicación de la exención del artículo 33.4 b) de la Ley del Impuesto sobre la Renta de las Personas Físicas respecto de la posible ganancia patrimonial que se pudiera generar en el caso de una donación de la vivienda habitual por una persona mayor de 65 años.
La donación de la vivienda genera una ganancia o pérdida patrimonial. Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la vivienda habitual del contribuyente (según los plazos y circunstancias del RIRPF) y el donante debe ser mayor de 65 años o estar en situación de dependencia severa o de gran dependencia. Si no se cumplen ambos requisitos, la ganancia estará sujeta al impuesto.
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