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A taxpayer over 65 is inquiring whether the sale of their property is exempt from Personal Income Tax (IRPF) despite not having resided there for three years. The Directorate General for Taxes (DGT) responds that, as the legal period has not elapsed, it would only be considered a primary residence if specific circumstances necessitating the change of address are met.
Cuestión planteada Si puede entenderse, dadas las circunstancias, que, aunque no haya llegado a residir durante tres años en la fecha de la venta, la vivienda alcanza el carácter de habitual. Quedando exonerada de gravamen la ganancia patrimonial que pudiera generarse en la venta, al tener más de 65 años.
Para que una vivienda sea habitual sin cumplir el plazo de tres años, debe existir una circunstancia que exija necesariamente el cambio de domicilio, lo que implica una obligatoriedad ajena a la voluntad o conveniencia del contribuyente. La situación económica del consultante no constituye por sí misma una circunstancia que justifique la exención. Las circunstancias que impidieron la ocupación previa de la vivienda no computan para el periodo de permanencia requerido.
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