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A taxpayer asks whether circumstances (lack of services, remote work issues, and climate risks) allow considering a property as habitual residence before three years of residency. The DGT responds that to exempt the three-year period, circumstances must necessarily require a change of domicile, beyond mere personal preference or convenience.
Cuestión planteada Si estas circunstancias permiten considerar que la mencionada vivienda ha alcanzado la consideración de habitual pese a no haber residido enella al menos tres años.
Para que una vivienda sea habitual sin cumplir el plazo de tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio, lo que implica una obligación que escape a la voluntad o conveniencia del contribuyente. Las circunstancias alegadas no están contempladas específicamente en la norma y su capacidad para imponer un cambio de forma imperativa debe ser valorada por la Administración. Si el cambio es una opción voluntaria, no se cumple el requisito de vivienda habitual para la exención.
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