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A taxpayer over the age of 65 inquired whether they could apply the capital gains tax exemption when selling a property that had been their residence for sixty years, but which they had only acquired fourteen months prior. The DGT ruled that this is not possible as the minimum residency requirement has not been met.
Cuestión planteada Posibilidad de considerar como habitual a la vivienda transmitida, permitiéndole acogerse a la exención de la ganancia patrimonial por mayor de 65 años, contemplada en el artículo 33.4.b) de la Ley del IRPF.
Para que una vivienda sea considerada habitual a efectos de la exención, el contribuyente debe residir en ella durante un plazo continuado de tres años desde su adquisición. No se puede computar el tiempo de permanencia previo a la adquisición de la vivienda. En este caso, al haber transcurrido solo catorce meses desde la compra, la vivienda no alcanza la consideración de habitual.
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