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A Civil Guard in reserve asks whether he can claim the reinvestment exemption after selling his primary residence to move to another autonomous community for marriage. The DGT states that marriage is a foreseeable circumstance, but it is not sufficient on its own if the move is not a necessary obligation rather than a mere convenience.
Cuestión planteada Posibilidad de aplicar la exención del artículo 38 de la LIRPF pese a no haber residido en ella durante al menos tres años debido a las circunstancias descritas.
Para excepcionar el plazo de tres años de residencia, las circunstancias deben exigir necesariamente el cambio de domicilio, de modo que no sea una opción voluntaria del contribuyente. El matrimonio o la situación laboral son circunstancias contempladas, pero su carácter de 'necesidad' debe ser valorado por la Administración Tributaria. Si se demuestra que el cambio es obligatorio y no por conveniencia, la ganancia patrimonial podría quedar exonerada.
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