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The taxpayer is inquiring whether selling her primary residence before completing three years of residency, due to a divorce, allows for the reinvestment exemption. The DGT indicates that separation is a recognised circumstance, but the exemption will depend on whether the situation necessarily requires a change of residence.
Cuestión planteada Si, a pesar de no haber residido en la vivienda transmitida los 3 años que exige la norma, esta puede tener la consideración de habitual a efectos de practicar la exención por reinversión sobre la ganancia patrimonial generada.
Para que una vivienda sea habitual sin cumplir los tres años de residencia, la circunstancia (como la separación) debe exigir necesariamente el cambio de domicilio. El hecho de que concurra una circunstancia enumerada no es determinante por sí solo si el contribuyente mantiene la opción de elegir su residencia. Corresponde a la Administración Tributaria valorar si, en el caso concreto, el cambio de domicilio es una necesidad indispensable y no una opción voluntaria.
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