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A taxpayer asks whether neighbourly harassment and health issues allow them to consider their home as habitual before three years to claim the reinvestment exemption. The DGT states that these circumstances are not specifically provided for and that the assessment of whether a domicile change is a necessary requirement lies with the Tax Administration.
Cuestión planteada Si las circunstancias descritas anteriormente son causa eximente del plazo de 3 años que exige la Ley para considerar la vivienda como habitual y en caso afirmativo si se puede beneficiar de la exención por reinversión en vivienda habitual.
Para excepcionar el plazo de tres años de residencia, la circunstancia debe exigir necesariamente el cambio de domicilio, lo que implica que el contribuyente no pueda elegir o que el cambio sea obligatorio y no voluntario. El acoso vecinal no está contemplado específicamente como causa de cambio necesario en la normativa. La Administración Tributaria debe valorar si, en el caso concreto, la gravedad de los hechos implica una imposibilidad de permanecer en la vivienda o si es una decisión voluntaria del contribuyente.
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