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A taxpayer asks whether a work move to Germany for organisational reasons allows them to retain the exemption for reinvestment in habitual residence without meeting the three-year residency requirement. The DGT states that a work relocation may exempt the three-year residency period if the move to a new address is necessary.
Cuestión planteada Si como consecuencia del traslado a Alemania, al dejar de residir en la vivienda adquirida en junio de 2023, se consideran incumplidos los requisitos para poder aplicar la exención por reinversión en vivienda habitual.
Para que la vivienda sea habitual sin cumplir tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio, como el traslado laboral. La aplicación de la norma requiere determinar si el cambio es una opción o si queda al margen de la voluntad del contribuyente. La valoración de si el cambio de trabajo es una circunstancia sobrevenida y necesaria es una cuestión de hecho que corresponde a la Administración Tributaria. El contribuyente deberá justificar suficientemente la necesidad del cambio ante los órganos de gestión e inspección.
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