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A taxpayer over the age of 65 has enquired whether the capital gain from the sale of their primary residence is exempt. The DGT clarifies that the exemption applies if the property has served as the primary residence at the time of transfer or during the two preceding years.
Cuestión planteada Respecto a la tributación de la ganancia patrimonial que se derive de dicha enajenación, si le es de aplicación lo dispuesto en el artículo 33.4.b) de la LIRPF, y en caso de que la respuesta sea afirmativa, requisitos que se exigen para que sea de aplicación dicha exención.
La transmisión de un inmueble genera una ganancia o pérdida patrimonial sujeta a IRPF. La exención del artículo 33.4.b) de la LIRPF se aplica si el contribuyente es mayor de 65 años (o en situación de dependencia) y la vivienda ha sido su residencia habitual durante al menos tres años, o bien ha tenido tal consideración en cualquier momento de los dos años anteriores a la transmisión. La fecha de la transmisión se determina por la entrega de la cosa según el Código Civil.
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