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A taxpayer inquired whether their property qualifies as a primary residence to exempt capital gains from its sale, after moving within three years due to health issues caused by dampness and construction defects. The DGT indicates that the necessity of the move must be beyond the taxpayer's control and must be proven to the Administration.
Cuestión planteada Si las circunstancias que concurren pueden considerarse entre las que permiten entender que la vivienda alcanzó la consideración de habitual, a efectos de poder exonerar de gravamen la ganancia patrimonial que genera su venta.
Para que una vivienda sea habitual antes de cumplir tres años, deben concurrir circunstancias que exijan necesariamente el cambio, siendo esta una obligación ajena a la mera voluntad o conveniencia. Si se demuestra la necesidad del cambio anticipado, la vivienda mantiene la consideración de habitual y permite la exención por reinversión. La valoración de si la circunstancia es necesaria corresponde a los órganos de gestión e inspección de la Administración Tributaria.
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