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A person over 65 asks whether they can claim IRPF exemption when selling only one of two connected floors forming their habitual residence. The DGT states that two adjacent properties joined internally can be considered a single habitual residence, even if they have different cadastral references.
Cuestión planteada Si resulta de aplicación la exención del artículo 33.4.b) de la LIRPF en caso de proceder a la venta de la vivienda mencionada.
Es posible considerar como vivienda habitual dos viviendas contiguas unidas interiormente, incluso sin unión registral, siempre que se resida en ellas de forma habitual. Para aplicar la exención de mayores de 65 años, se debe acreditar que la parte transmitida constituye la vivienda habitual en el momento de la venta o lo haya sido en los dos años anteriores. La acreditación de la residencia es una cuestión de hecho que debe probar el contribuyente.
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