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The consultant asks whether their second home can be considered a habitual residence to qualify for the reinvestment exemption, despite not having lived there for three years, due to the need to accommodate a sick relative. The DGT states that the law requires the move to be necessary, not voluntary, and that the Administration determines whether the relative's condition necessitates the move.
Cuestión planteada Si, dadas las circunstancias, puede considerarse la vivienda 2 como habitual pese a no haber residido en ella por un plazo continuado de al menos tres años.
La vivienda es habitual si se reside en ella tres años continuados, salvo que concurran circunstancias que exijan necesariamente el cambio de domicilio. El término 'necesariamente' implica una obligación que queda fuera de la voluntad o conveniencia del contribuyente. La situación de un familiar enfermo no está contemplada específicamente como causa de cambio necesario, por lo que la Administración deberá valorar si dicha circunstancia obliga efectivamente al cambio de residencia. Si se demuestra que el cambio es necesario, la ganancia por la transmisión de la vivienda podría quedar exenta.
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