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A taxpayer asks whether lack of space for a family member and remote work allows treating a property as habitual before three years for reinvestment exemption. The DGT responds that these circumstances are not considered analogous to those requiring a change of domicile.
Cuestión planteada Saber si la falta de espacio y necesidad de teletrabajar en casa pueden considerarse circunstancias análogas a las del artículo 41bis del RIRPF y permitir que esta vivienda alcance la consideración de habitual a efectos de la exención por reinversión.
Para excepcionar el plazo de tres años de residencia, la circunstancia debe exigir necesariamente el cambio de domicilio, no siendo una opción voluntaria o por conveniencia. La falta de espacio para atender familiares o para teletrabajar no se incluyen específicamente como circunstancias que obliguen al cambio de residencia. Si el cambio es una decisión voluntaria del contribuyente, la vivienda no alcanza la consideración de habitual para la exención por reinversión.
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