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The consultant asks whether reinvestment exemption for habitual residence can be applied when selling a home before three years to buy a new one with a partner after marriage. The DGT responds that marriage is a considered circumstance, but is insufficient alone if the change of domicile is not a necessity beyond the taxpayer's will or convenience.
Cuestión planteada Posibilidad de aplicar la exención por reinversión del artículo 38 de la LIRPF.
Para que una vivienda sea habitual antes de los tres años, la circunstancia (como el matrimonio) debe exigir necesariamente el cambio de domicilio. El matrimonio no es suficiente por sí mismo; debe concurrir con hechos que hagan el cambio obligatorio y no una mera opción voluntaria. La valoración de si la circunstancia es necesaria corresponde a los órganos de gestión e inspección tras la aportación de pruebas.
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