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The consultant asks whether lack of space for their family allows a property to be considered habitual residence for the reinvestment exemption. The DGT responds that the regulation does not include difficulty of space as a circumstance that necessarily requires a change of domicile.
Cuestión planteada Saber si esta vivienda se considera habitual a efectos de aplicar la exención por reinversión a la ganancia patrimonial que se genere con la venta.
Para que una vivienda sea habitual sin cumplir tres años de residencia, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. La falta de espacio para alojar a los miembros de la familia no está incluida específicamente en la normativa ni puede incluirse de forma general en las circunstancias análogas. La valoración de si una situación concreta exige la necesidad de cambiar de residencia es una cuestión de hecho que debe probar el contribuyente ante la Administración.
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