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A taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied if their home is sold before completing three years of residency. The Directorate-General for Taxes (DGT) ruled that marriage is a circumstance that may waive the three-year requirement, provided the change of address is a necessity rather than a mere convenience.
Cuestión planteada -Si resulta de aplicacón en el caso planteado la exención por reinversión en vivienda habitual a pesar de no haber residido durante un plazo continuado de, al menos, tres años.
Para que una vivienda sea habitual sin haber transcurrido tres años, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio, como el matrimonio. El cambio debe ser una obligación de la que no se pueda prescindir y no una opción por voluntad o conveniencia. En el caso de la celebración matrimonial, esta debe estar vinculada a la necesidad de cambiar de residencia para que se considere vivienda habitual. La carga de la prueba recae en el contribuyente ante la Administración Tributaria.
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