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A taxpayer inquired whether their property, acquired through inheritance one year ago but inhabited for twenty, qualifies as a main residence for the reinvestment exemption. The DGT ruled that the three-year period is calculated from the date of acquisition and that a reduced floor area does not constitute a necessity to shorten this period.
Cuestión planteada Posibilidad de considerar al día de hoy como habitual a la vivienda a transmitir, permitiéndole acogerse a la exención por reinversión en vivienda habitual, dado que tiempo que lleva constituyendo su residencia habitual o en base a la circunstancia de superficie que concurre, o si para ello tiene que llegar a residir en esta durante tres años seguidos desde su adquisición.
La vivienda habitual requiere una residencia efectiva de al menos tres años continuados desde su adquisición, sin computar el tiempo previo a la misma. Las circunstancias que permiten excepcionar este plazo deben exigir necesariamente el cambio de domicilio, no siendo la superficie de la vivienda una causa contemplada. El cambio de residencia por buscar una vivienda de mayor tamaño se considera un acto voluntario y no una necesidad legal.
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