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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.
La exención por reinversión requiere que la vivienda sea habitual, lo que exige una residencia de al menos tres años continuados. Este plazo puede excepcionarse si concurren circunstancias que exijan necesariamente el cambio de domicilio, lo que implica una obligación irresistible y no una opción voluntaria. Las circunstancias alegadas deben probarse ante la Administración para determinar si imponen de forma imperativa el cambio de residencia. Si el cambio es una decisión basada en la conveniencia, no se considerará vivienda habitual.
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