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A taxpayer inquired whether the sale of their 90-year-old mother's property is exempt from Personal Income Tax (IRPF), given it was rented out after she moved into a care home. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable because more than two years have passed since the property ceased to be the principal residence.
Cuestión planteada Exención de ganancia patrimonial que se derive de la enajenación de vivienda habitual por persona mayor de 65 años.
Para aplicar la exención por transmisión de vivienda habitual de mayores de 65 años, la vivienda debe haber sido residencia habitual en la fecha de la transmisión o en cualquier día de los dos años anteriores. En este caso, al venderse en 2020 una vivienda que dejó de ser residencia habitual en septiembre de 2017, no se cumple el plazo de dos años previsto en el RIRPF. La ganancia patrimonial resultante se integrará en la base imponible del ahorro.
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