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A taxpayer asks whether they can claim the exemption for the sale of a habitual residence after ceasing to reside there in 2006 due to health reasons. The DGT responds that the exemption does not apply because the property was not their habitual residence at the time of sale or in the two years preceding it.
Cuestión planteada Posibilidad de aplicar la exención del artículo 33.4.b) de la LIRPF a la ganancia patrimonial que se genere en la venta.
La exención del artículo 33.4.b) de la LIRPF solo opera para la transmisión de la vivienda habitual. Para estos efectos, se entiende que se transmite la vivienda habitual cuando esta constituye la residencia del contribuyente en el momento de la transmisión o la hubiera tenido hasta cualquier día de los dos años anteriores a la fecha de la misma. En este caso, al haber dejado de residir en la vivienda en 2006, no se cumple el requisito de habitualidad exigido.
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