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A taxpayer asks whether they can apply the exemption for reinvestment in habitual residence after selling their home before three years of residency, due to divorce and difficulty balancing work and school. The DGT states that to exempt the three-year residency period, circumstances must necessitate a change of domicile, not merely an option or convenience.
Cuestión planteada Si puede el consultante acogerse a la exención por reinversión de vivienda habitual, a pesar de no haber transcurrido los tres años requeridos en la normativa de la Ley 35/2006 de IRPF para considerar la vivienda que se tiene intención de transmitir como habitual.
Para que una vivienda sea habitual sin haber transcurrido tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El término 'necesariamente' implica una obligación o necesidad indispensable que queda fuera de la voluntad o conveniencia del contribuyente. La DGT no puede valorar si las circunstancias del caso son necesarias, pues es una cuestión de hecho que deben determinar los órganos de gestión e inspección tras la aportación de pruebas.
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