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A query was raised regarding whether a property ceases to be a primary residence for the purpose of the over-65s exemption following a move due to health reasons. The DGT ruled that the exemption may apply if the transfer occurs within two years of the change of address.
Cuestión planteada Si la vivienda mantiene la condición de habitual a efectos de la exención del artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas y de la no imputación de renta inmobiliaria.
Para la exención de mayores de 65 años, se entiende que la vivienda es habitual si lo fue hasta cualquier día de los dos años anteriores a la transmisión. En este caso, al haber residido más de tres años, el plazo para aplicar la exención finaliza el mismo día de los dos años posteriores al cambio de residencia. Al no ser ya la vivienda habitual, los titulares deben imputar la renta inmobiliaria.
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