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A person over the age of 65 sought clarification on whether the sale of their home, ownership of which was consolidated through successive inheritances and donations, allowed for the reinvestment exemption or the age-based exemption. The DGT has determined that, as it constitutes a habitual residence, the age-based exemption may be applied without the requirement to reinvest the funds.
Cuestión planteada - Posibilidad de que a la ganancia patrimonial generada por la venta de la vivienda se le aplique la exención para mayores de 65 años prevista en el artículo 33.4.b) de la LIRPF, o si puede resultar de aplicación la exención por reinversión en vivienda habitual.
Para que una vivienda sea habitual, debe ser la residencia efectiva del contribuyente durante al menos tres años continuados desde la adquisición de la cuota indivisa. Si se cumplen estos requisitos y el transmitente es mayor de 65 años, se aplica la exención del artículo 33.4.b) de la LIRPF. Esta exención no exige la reinversión del importe en una nueva vivienda habitual.
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