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The taxpayer asks whether having 65 years at the time of sale is sufficient for the age-based home exemption, or if habitual residence is also required. The DGT clarifies that the exemption applies if the sale occurs within two years of leaving the property, provided the seller is 65 years old at the time of transfer.
Cuestión planteada Respecto al requisito de edad, si ha de cumplir los 65 años residiendo en la vivienda de Vigo o basta con tener los 65 años en la fecha de transmisión de esa vivienda, a los efectos de beneficiarse de la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser la habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. Asimismo, debe tratarse de una persona mayor de 65 años. Si la transmisión se realiza con 65 años cumplidos y dentro del plazo de dos años desde que se dejó de residir en la vivienda, se cumplen ambos requisitos para la exención.
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