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A taxpayer inquired whether a medical condition (narcolepsy) that prevents driving and necessitates long commutes via public transport allows for the retention of the primary residence tax deduction without meeting the three-year residency requirement. The DGT has indicated that if it is proven that the change of address is a necessity rather than a voluntary choice, the property retains its status as a primary residence.
Cuestión planteada Entender la circunstancia como necesaria, permitiendo alcanzar su vivienda la consideración de habitual a pesar de no haber llegado a constituir la residencia habitual durante tres años, consolidando las deducciones practicadas por su adquisición.
Para que la vivienda no pierda la consideración de habitual antes de los tres años, el cambio de domicilio debe responder a circunstancias que lo exijan necesariamente. El contribuyente debe probar que el cambio no es una decisión voluntaria o por conveniencia, sino una obligación indispensable. La valoración de si la enfermedad constituye una necesidad real de traslado es una cuestión de hecho que deben resolver los órganos de gestión e inspección mediante las pruebas aportadas.
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