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A 76-year-old taxpayer asks whether the sale of an inherited property can be exempt from tax as it is her primary residence. The DGT rules that she cannot benefit from the exemption because she has not met the requirement of holding full ownership of the property for the minimum three-year residency period.
Cuestión planteada Si la vivienda en cuestión tiene la consideración de vivienda habitual a efectos de aplicar la exención del artículo 33.4.b) de la LIRPF.
Para aplicar la exención por transmisión de vivienda habitual por mayores de 65 años, la vivienda debe haber sido residencia habitual durante al menos tres años continuados. Además, el contribuyente debe haber ostentado el pleno dominio de la vivienda durante dicho periodo de tres años. No se puede computar el tiempo de residencia previo a la adquisición del pleno dominio para alcanzar este plazo.
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