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A taxpayer asks whether they can benefit from the main residence reinvestment exemption when selling their home after returning to Spain for only one year. The DGT rules that, unless the change of residence is mandatory due to exceptional circumstances, the property is not considered a main residence if it has not been occupied for three years.
Cuestión planteada Si podrá beneficiarse de la exención por reinversión en vivienda habitual en el supuesto de realizar la venta de dicha vivienda durante el primer año desde su retorno a España.
Para que una vivienda sea habitual, debe ser residencia durante un plazo continuado de al menos tres años. Solo se puede excepcionar este plazo si concurren circunstancias que exijan necesariamente el cambio de domicilio, como un traslado laboral o matrimonio. Si el cambio de residencia es una decisión voluntaria y no una necesidad indispensable, la vivienda no alcanza la consideración de habitual y no permite la exención por reinversión.
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