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The taxpayer asks whether the IRPF exemption for those over 65 can be applied if a deposit or lease with option to buy is signed before turning 65, but the sale occurs after. The tax authority states that the exemption applies only if the property is delivered after reaching 65 years of age.
Cuestión planteada Su consulta consiste en saber si podría aplicar la exención de la ganancia patrimonial por transmisión de la vivienda habitual para mayores de 65 años en el Impuesto sobre la Renta de las Personas Físicas en el supuesto de firmar un contrato de arras o un contrato de arrendamiento con opción de compra antes de esa fecha, y formalizar la escritura de compraventa después de cumplir los 65 años. Además, solicita aclaración sobre si las rentas obtenidas por las arras o el arrendamiento tributarían y de qué forma.
La exención de la ganancia patrimonial por transmisión de vivienda habitual para mayores de 65 años requiere haber cumplido dicha edad en la fecha de la transmisión. La transmisión se entiende producida en el periodo impositivo en que se entrega el bien, lo que generalmente coincide con el otorgamiento de la escritura pública. Si la entrega se produce tras cumplir los 65 años, se podrá aplicar la exención siempre que la vivienda haya sido habitual hasta dos años antes de la transmisión. Las arras se consideran entrega a cuenta y las rentas de un alquiler con opción a compra minoran el precio de transmisión.
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