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A taxpayer asks whether selling a 2025-purchased home can exempt capital gains due to health and dependency of spouse. The DGT states that for a home to be considered habitual without meeting the three-year rule, it must be proven that the move is a mandatory necessity, not a voluntary choice.
Cuestión planteada - Si la vivienda adquirida en 2025 puede considerarse vivienda habitual a efectos del IRPF, pese a no haber transcurrido el plazo de tres años, al concurrir circunstancias excepcionales de salud y dependencia.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, la vivienda debe ser habitual, lo que requiere residencia continuada de tres años o la concurrencia de circunstancias que exijan necesariamente el cambio de domicilio. Si el cambio de residencia es una obligación impuesta por la situación de salud o dependencia y no una decisión voluntaria, la vivienda podría considerarse habitual. No obstante, la valoración de si el cambio es necesario corresponde a la Administración Tributaria tras la justificación del contribuyente. Además, debe acreditarse que la persona transmite la vivienda en situación de dependencia severa o gran dependencia.
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