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A taxpayer has enquired whether the donation of their mother's property, who is over 65 and living in a care home, is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) clarifies that the exemption applies if the property served as the taxpayer's main residence during the two years prior to the transfer.
Cuestión planteada Exención de ganancia patrimonial derivada de la donación de vivienda habitual de una persona mayor de 65 años ingresada en residencia de ancianos.
La exención de la ganancia patrimonial por transmisión de vivienda habitual de mayores de 65 años o personas en situación de dependencia se aplica si la edificación constituye su vivienda habitual en ese momento o lo fue en los dos años anteriores a la fecha de transmisión. En el caso de ingreso en una residencia, el plazo para aplicar la exención finaliza el día de dos años después de la fecha de ingreso.
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