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A taxpayer inquired whether they could apply for the exemption for reinvestment in a primary residence by selling their home before the three-year period due to marriage, the birth of a child, and a change of school. The Directorate-General for Taxes (DGT) ruled that such circumstances must necessarily necessitate a change of residence and cannot be merely a matter of convenience.
Cuestión planteada Posibilidad de considerar que la vivienda que transmitirán haya alcanzado la consideración de habitual dadas las circunstancias que concurren. Y, así, poder acogerse a la exención por reinversión en vivienda habitual.
Para que una vivienda sea habitual antes de los tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El matrimonio por sí solo no es suficiente si no se vincula con un hecho que obligue al cambio. La falta de espacio para nuevos miembros de la familia no se incluye en las circunstancias que exigen el cambio de vivienda. La valoración de si una circunstancia es necesaria o una decisión voluntaria corresponde a la Administración Tributaria.
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