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A taxpayer asks whether a second home can be considered habitual for reinvestment exemption despite not having resided there for three years due to a medical condition. The DGT states that the illness might constitute a circumstance necessitating a change of residence, but this assessment depends on specific facts and severity.
Cuestión planteada Si, dadas las circunstancias, puede considerarse la vivienda 2 como habitual pese a no haber residido en ella por un plazo continuado de, al menos, tres años.
Para que una vivienda sea habitual sin cumplir el plazo de tres años, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. La enfermedad no está listada específicamente, pero podría ser una circunstancia análoga si se demuestra que el cambio no es voluntario sino una necesidad indispensable. La valoración de si la situación médica obliga al cambio es una cuestión de hecho que deben determinar los órganos de gestión e inspección tras valorar las pruebas aportadas.
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