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A taxpayer over 65 asks whether they must file their tax return for gains from selling their habitual home, with no other income. The DGT states that since the gain is exempt, there is no obligation to declare.
Cuestión planteada Si está obligado a presentar declaración por la ganancia patrimonial obtenida teniendo en cuenta que no ha obtenido otras rentas por las que tenga obligación de declarar.
La transmisión de la vivienda habitual por mayores de 65 años está exenta de IRPF según el artículo 33.4.b) de la LIRPF. Dado que el contribuyente no percibe otras rentas que superen los límites de obligación de declarar previstos en el artículo 96 de la LIRPF, no está obligado a presentar la declaración. La ganancia patrimonial, aunque se manifieste por la alteración del patrimonio, queda exenta si se cumplen los requisitos de vivienda habitual.
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