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A taxpayer asks whether their home can be considered habitual for reinvestment exemption after residing there less than three years due to a mental illness. The DGT states the illness is not explicitly listed, but could be considered an analogous circumstance if it necessarily requires a change of residence.
Cuestión planteada Posibilidad de considerar que dicha vivienda ha alcanzado la consideración de habitual a efectos de aplicar la exención por reinversión del artículo 38 de la LIRPF.
Para que una vivienda sea habitual sin cumplir tres años de residencia, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. Una afectación psicopatológica podría constituir una circunstancia análoga si desencadena la necesidad de abandonar la vivienda de forma no voluntaria. La valoración de si la enfermedad obliga efectivamente al cambio de domicilio es una cuestión de hecho que deben resolver los órganos de gestión e inspección mediante las pruebas aportadas.
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