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A taxpayer asks whether a 45 km distance between home and work justifies a move to claim the reinvestment exemption for habitual residence. The DGT states that distance alone does not necessarily require a move, and the relocation appears voluntary.
Cuestión planteada Si puede considerar dicha circunstancia como necesaria para justificar el cambio de domicilio y aplicar así la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF.
Para que una vivienda sea habitual sin cumplir tres años de residencia, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. La lejanía al lugar de trabajo no es una circunstancia contemplada específicamente y no conlleva necesariamente la exigencia del cambio. La valoración de si la situación obliga o no al cambio de residencia corresponde a los órganos de gestión e inspección tras la aportación de pruebas.
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