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A taxpayer asks whether the distance to their new workplace justifies the reinvestment exemption for habitual residence after residing less than three years in the property. The DGT states that distance is not a circumstance that necessarily requires a change of domicile and that the move appears voluntary.
Cuestión planteada Posibilidad de aplicar la exención prevista en el artículo 38 de la LIRPF a la ganancia patrimonial derivada de la transmisión de la vivienda.
Para que una vivienda sea habitual antes de los tres años, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. La lejanía al lugar de trabajo no es una circunstancia contemplada específicamente que obligue al cambio, dependiendo de la distancia o complejidad. La valoración de si el cambio es necesario o voluntario corresponde a los órganos de gestión e inspección tras la aportación de pruebas.
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