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A person over 65 has enquired whether the sale of their property in Albacete may be exempt from tax, given they have registered their new residence in Alicante. The Directorate General for Taxes (DGT) indicates that the exemption depends on the transferred property being the primary residence, which is determined by effective residence rather than mere census registration.
Cuestión planteada Tributación de la operación y si puede acogerse a la exención del artículo 33.4.b) de la LIRPF.
La exención para mayores de 65 años se aplica si la vivienda transmitida es la habitual, entendida como la residencia continuada por al menos tres años o la que se haya tenido hasta dos años antes de la transmisión. En caso de duplicidad de domicilios, la vivienda habitual es aquella donde se reside por más tiempo en cada período impositivo. El empadronamiento no es prueba suficiente para acreditar la vivienda habitual, debiendo el contribuyente probar la residencia efectiva por otros medios.
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