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A couple inquired whether their home qualifies as a primary residence to apply the reinvestment exemption despite having lived there for less than three years, citing their upcoming marriage and lack of space. The DGT ruled that the exemption requires circumstances that compel a change of residence, rather than those based on mere personal will or convenience.
Cuestión planteada Si, teniendo en cuenta las circunstancias descritas anteriormente, la vivienda que se pretende transmitir ha alcanzado la consideración de habitual pese a no haber residido en ella durante un periodo continuado de 3 años.
Para que una vivienda sea habitual sin cumplir el plazo de tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio, como matrimonio o traslado laboral. La celebración del matrimonio por sí sola no es suficiente si no se acompaña de otro hecho que obligue al cambio. La falta de espacio por dimensiones reducidas no está incluida específicamente como circunstancia que exija el cambio. Corresponde a la Administración valorar, mediante pruebas, si la situación del contribuyente es una necesidad o una opción voluntaria.
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