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A taxpayer asks whether their habitual residence qualifies for the reinvestment exemption despite not having resided there for three years, citing a job transfer and family security. The DGT states that the move must be a necessity forcing the relocation, not merely a convenience.
Cuestión planteada Si la vivienda transmitida tiene la consideración de habitual pese a no haber residido en ella por un plazo continuado de tres años pudiendo así aplicar la exención por reinversión.
Para que una vivienda sea habitual sin haber cumplido el plazo de tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El traslado laboral es una circunstancia contemplada, pero se debe valorar si es sobrevenida y si obliga al cambio. La seguridad familiar no está contemplada específicamente y su valoración como necesidad es una cuestión de hecho que corresponde a la Administración. Si se demuestra que el cambio es necesario y no voluntario, la vivienda podrá considerarse habitual para la exención.
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