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A taxpayer asks whether they can apply the reinvestment exemption by selling their home before three years of residence due to habitability and spouse's professional activity. The DGT states that the three-year period may be waived only if the move is necessarily required.
Cuestión planteada Posibilidad de considerar esta vivienda como habitual pese a no haber residido en la misma un plazo de tres años y poder así aplicar la exención por reinversión.
Para que una vivienda se considere habitual sin haber transcurrido tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El término 'necesariamente' implica una obligación o necesidad indispensable que deja al margen la voluntad o conveniencia del contribuyente. Motivos como la habitabilidad o la necesidad de mayor espacio de trabajo no están incluidos específicamente en la normativa. La valoración de si estas circunstancias obligan al cambio de residencia corresponde a la Administración mediante la prueba aportada.
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