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The DGT confirms that the three-year residency period may be waived if circumstances necessitate a change of domicile, such as caring for a family member with a disability.
Cuestión planteada Si, teniendo en cuenta las circunstancias descritas, la vivienda objeto de consulta ha alcanzado la consideración de habitual pese a no haber residido en ella tres años a efectos de la exención por reinversión.
Para que una vivienda sea habitual, debe haber sido residencia efectiva durante al menos tres años continuados desde su adquisición. No obstante, se puede considerar habitual si concurren circunstancias que exijan necesariamente el cambio de domicilio, como las enumeradas en el RIRPF o situaciones análogas justificadas. La Administración valorará si la situación de asistencia a un familiar con discapacidad constituye una necesidad que obligue al cambio de residencia o si es una opción voluntaria.
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