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A taxpayer asks whether they can apply the exemption for reinvestment in habitual residence when selling their current home (occupied for less than three years) to buy another, citing family and health reasons. The DGT states that to exempt the three-year residence rule, the circumstances must necessitate a change of domicile.
Cuestión planteada
Para que una vivienda sea habitual sin cumplir el plazo de tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El término 'necesariamente' implica una obligación o necesidad indispensable que deja al contribuyente sin opción de elegir. La DGT no valora si las circunstancias del consultante 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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