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A taxpayer asks whether the reinvestment exemption applies when selling a property acquired less than three years ago to unite with their partner. The DGT responds that the exemption only applies if it is proven that personal circumstances necessitate the move.
Cuestión planteada 1. Si la vivienda adquirida en 2024 puede tener la consideración de vivienda habitual a efectos de la exención por reinversión, pese a su transmisión antes del plazo de tres años, por concurrir circunstancias que exigen el cambio de domicilio, incluida, en su caso, la celebración de matrimonio u otras circunstancias análogas.
Para que una vivienda sea habitual antes de los tres años, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio, como matrimonio o traslado laboral. Si el cambio es una opción por conveniencia y no una imposibilidad de permanecer en la vivienda, no se considera habitual. En caso de que se demuestre la necesidad, se mantiene la exención; si no, la vivienda no es habitual y se deberá regularizar la situación tributaria de la operación anterior.
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