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A person over 65 enquired whether they could apply the exemption for the sale of a primary residence after selling their home in 2017, having moved to a care home in 2007. The DGT ruled that the exemption is not applicable because the property was not the primary residence at the time of sale, nor had it been for the preceding two years.
Cuestión planteada Si sería aplicable la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas, reconociéndose para ello que la vivienda mantiene la consideración de habitual en el momento de su venta dadas las circunstancias que concurren, en concreto la de haber dejado de residir en ella en 2007 por ser trasladada con carácter forzoso por razones de salud a una residencia.
Para aplicar la exención de la vivienda habitual, la edificación debe ser la residencia habitual en el momento de la transmisión o haber tenido tal carácter en cualquier día de los dos años anteriores a la fecha de venta. En este caso, al haber dejado de ser vivienda habitual en 2007 y venderse en 2017, se ha superado el plazo de dos años previsto en el Reglamento del IRPF. Por tanto, la ganancia patrimonial generada no está exenta.
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