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A couple over the age of 65 inquired whether the sale of their home is exempt from Personal Income Tax (IRPF), as one partner had temporarily moved to a second residence for health reasons. The Directorate General for Taxes (DGT) ruled that the exemption depends on whether the property is considered the main residence at the time of sale or during the preceding two years.
Cuestión planteada Si tienen derecho a la exención prevista en el artículo 33.4.b) de la LIRPF.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la residencia habitual en la fecha de transmisión o haberlo sido en cualquier día de los dos años anteriores. Se considera vivienda habitual la edificación que constituya residencia durante un plazo continuado de al menos tres años, salvo circunstancias que exijan necesariamente el cambio de domicilio. Si la vivienda no alcanza la consideración de habitual por no cumplir el plazo de tres años, la ganancia patrimonial no estará exenta.
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