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A taxpayer inquired whether the need for a larger home following the birth of a third child allows their current residence to be classified as a primary residence before the three-year mark for the purpose of applying the reinvestment exemption. The Directorate General for Taxes (DGT) responded that the birth of a child is not a circumstance that necessarily requires a change of residence.
Cuestión planteada Posibilidad de considerar que la vivienda que transmitirá ha alcanzado la consideración de habitual dadas las circunstancias que concurren. Y, así, poder acogerse a la exención por reinversión en vivienda habitual.
Para que una vivienda sea habitual antes de los tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El nacimiento de un hijo y la consecuente necesidad de una vivienda de mayores dimensiones no se incluyen en la normativa ni pueden considerarse circunstancias análogas. Al ser una decisión voluntaria por conveniencia de espacio, no se exime del plazo de permanencia de tres años.
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