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The DGT confirms that relationship breakdown does not trigger a mandatory move, and that three years of residence are still required for a property to be considered habitual.
Cuestión planteada Si la ruptura de la relación de pareja se considera circunstancia que necesariamente exige el cambio de domicilio para considerar que dicha vivienda ha alcanzado la consideración de habitual a efectos del artículo 38 de la LIRPF.
Para que una vivienda sea habitual sin cumplir tres años de residencia, la circunstancia debe exigir necesariamente el cambio de domicilio. La ruptura sentimental no está contemplada específicamente en la normativa ni se considera una circunstancia análoga de carácter obligatorio. Si el cambio de residencia es una decisión voluntaria del contribuyente, la vivienda no alcanza la consideración de habitual. La valoración de si una situación concreta exige la necesidad del cambio de domicilio corresponde a la Administración Tributaria.
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