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A taxpayer over 65 inquired whether the gain from the sale of their home, following the exercise of a call option, is exempt from tax. The DGT ruled that the exemption does not apply because the transfer took place more than two years after the property ceased to be their main residence.
Cuestión planteada Si la ganancia patrimonial estaría exenta de acuerdo con el artículo 33.4.b) de la LIRPF.
La concesión de una opción de compra y la posterior compraventa son dos alteraciones patrimoniales diferenciadas. Para que la ganancia por la transmisión de la vivienda esté exenta por ser mayor de 65 años, la edificación debe ser vivienda habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. Si la transmisión se realiza fuera de ese plazo de dos años desde que se dejó de residir en ella, no se puede aplicar la exención del artículo 33.4.b) de la LIRPF.
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