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A taxpayer asks whether their home can be considered habitual for the reinvestment exemption after living there less than three years due to divorce and inadequate space for shared custody. The DGT states that to exempt the three-year period, the circumstance must necessarily require a change of residence and be proven.
Cuestión planteada Saber si, pese a no haber alcanzado tres años de residencia en la mencionada vivienda, esta puede tener la consideración de habituala a efectos de la exención por reinversión del artículo 38 de la LIRPF.
Para que una vivienda sea habitual sin cumplir tres años de residencia, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. Dicha causa debe ser sobrevenida, es decir, surgir con posterioridad a la ocupación de la vivienda. Si las limitaciones de espacio o ubicación ya eran conocidas al mudarse, el cambio se considera una opción voluntaria o de conveniencia y no una necesidad imperativa. Corresponde a la Administración valorar, mediante pruebas, si las circunstancias justifican realmente la necesidad del traslado.
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