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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 sin haber transcurrido tres años, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. Si el cambio es una opción por conveniencia y no una imposibilidad de permanecer en la vivienda, no se considera habitual y no cabe la exención. El contribuyente debe probar ante la Administración que la circunstancia es necesaria mediante medios de prueba admitidos en Derecho. Si no se cumple este requisito, la vivienda adquirida no será habitual y se perderá la exención aplicada en la transmisión anterior.
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