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A taxpayer asks whether they can apply the reinvestment exemption when selling their primary home before three years of continuous residence due to family and health issues. The DGT states that to exempt the three-year residence period, the circumstances must necessitate the move.
Cuestión planteada Si, en el caso descrito, la vivienda que pretende transmitir y en la cual ha residido de forma continuada por un plazo inferior a tres años puede tener la consideración de habitual a efectos de la exención por reinversión del artículo 38 de la LIRPF.
Para que una vivienda sea habitual sin haber residido tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El término 'necesariamente' implica que el cambio no puede ser una opción voluntaria o por conveniencia del contribuyente. La DGT no valora si los hechos concretos del consultante cumplen este requisito, pero indica que el contribuyente deberá justificar ante la Administración que dichas circunstancias obligan al cambio de residencia.
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