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The taxpayer asks whether the sale of a property occupied for less than three years can benefit from the reinvestment exemption due to ongoing divorce proceedings. The DGT indicates that separation is a recognised circumstance, but it must be a cause that necessarily requires a change of residence.
Cuestión planteada A efectos de acogerse a la exención por reinversión en vivienda habitual, si las circunstancias que concurren se entienden necesarias para considerar habitual la vivienda transmitida, aun no haber llegado a residir en ella durante tres años continuados.
Para que una vivienda sea habitual sin cumplir los tres años, la circunstancia (como la separación) debe exigir necesariamente el cambio de domicilio, no siendo una opción voluntaria o por conveniencia. Si se consuma el divorcio y se demuestra que este obliga al cambio de residencia, la ganancia patrimonial por la venta podría estar exenta si se cumplen los demás requisitos de reinversión. La valoración de si el cambio es necesario corresponde a la Administración Tributaria tras la aportación de pruebas.
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