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A German taxpayer over 65 years old asks whether their home, after a full renovation, retains its status as habitual residence for tax exemption. The DGT states that the exemption applies if ownership, effective residence, and permanence conditions are met.
Cuestión planteada Si tiene derecho a la exención prevista en el artículo 33.4.b) de la LIRPF. En particular, si para considerar la vivienda como su residencia habitual es necesario que disponga de cédula de habitabilidad durante los tres años previos a su venta.
La exención del artículo 33.4.b) de la LIRPF aplica a mayores de 65 años que transmitan su vivienda habitual. Para ello, la edificación debe estar acondicionada o ser susceptible de serlo como vivienda y cumplir los requisitos de titularidad, residencia efectiva y permanencia. El concepto de vivienda habitual incluye edificaciones que no cumplan la normativa urbanística o se ubiquen en suelos sin calificación requerida. La residencia es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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