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A taxpayer inquired whether their property qualified as a primary residence to maintain tax deductions and apply the reinvestment exemption, after being forced to move to care for a sister with a disability. The DGT ruled that if it is demonstrated that the change of residence was a necessity rather than a voluntary choice, the property is considered a primary residence.
Cuestión planteada Posibilidad de entender que la vivienda transmitida, en el momento en el que dejó de residir en ella, alcanzó la consideración de habitual, dadas las circunstancias concurrentes; pudiendo así consolidar las deducciones practicadas, y por las pendientes de practicar, y acogerse a la exención por reinversión en vivienda habitual por la ganancia patrimonial generada en su transmisión.
Para que una vivienda sea habitual sin cumplir los tres años de residencia, deben concurrir circunstancias que necesariamente exijan el cambio de domicilio. El cambio no debe ser por conveniencia, sino una obligación de la que sea imposible sustraerse. Si se demuestra esta necesidad, se mantiene el derecho a las deducciones y a la exención por reinversión. La valoración de si la situación específica constituye una necesidad es competencia de los órganos de gestión e inspección.
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