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The consultant asks whether the exemption for reinvestment in habitual residence can be applied after selling their home before three years of residency, due to an upcoming marriage. The DGT responds that marriage alone is insufficient to exempt the three-year residency period if the move is not genuinely necessary.
Cuestión planteada Si resulta aplicable la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF, pese a no haber transcurrido el plazo de tres años de permanencia en la vivienda transmitida.
Para que una vivienda sea considerada habitual sin haber cumplido tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. La celebración del matrimonio es una circunstancia prevista, pero no es suficiente por sí misma si el cambio responde a la mera voluntad o conveniencia del contribuyente. La valoración de si el cambio es realmente necesario corresponde a los órganos de gestión e inspección tras la aportación de pruebas.
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