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A taxpayer over the age of 65 inquired whether donating a portion of their plot, following a subdivision, to allow their child to build a home would be exempt from tax. The Directorate General of Taxes (DGT) ruled that the capital gain arising from the transfer of that part of the main residence is exempt.
Cuestión planteada Si estaría exenta la ganancia patrimonial generada en la donación.
La donación de parte de la parcela genera una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. Sin embargo, al tratarse de una persona mayor de 65 años que transmite parte de su vivienda habitual, se aplica la exención del artículo 33.4.b) de la LIRPF. La segregación de la finca no altera el valor ni la fecha de adquisición de las parcelas resultantes. La condición de vivienda habitual es una cuestión de hecho que debe acreditarse.
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