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The consultant asks whether their upcoming marriage allows them to consider a property as habitual residence before three years of residency. The DGT responds that marriage is a foreseeable circumstance, but only if it necessitates a change of domicile, not merely an option or convenience.
Cuestión planteada Si dicha circunstancia exime de cumplir el mencionado plazo para que la vivienda alcance la consideración de habitual.
Para que una vivienda sea habitual sin cumplir los tres años, la circunstancia (como el matrimonio) debe exigir necesariamente el cambio de domicilio. El matrimonio por sí solo no es suficiente; debe concurrir con hechos que hagan el cambio de vivienda obligatorio y no voluntario. La valoración de si la situación exige o no el cambio de domicilio es competencia de la Administración Tributaria tras la aportación de pruebas.
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