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A taxpayer inquired whether their property could still be classified as a habitual residence to qualify for the reinvestment exemption, despite not having resided there for three years. The move was prompted by the birth of a child and the need to care for a sick relative. The Directorate-General for Taxes (DGT) ruled that these circumstances do not necessarily mandate a change of residence, meaning the move is deemed voluntary.
Cuestión planteada Posibilidad de alcanzar la consideración de vivienda habitual a pesar de no permanecer en ella tres años considerando las circunstancias concurrentes, permitiendo el acogerse a la exención por reinversión en reinversión habitual.
Para excepcionar el plazo de tres años de residencia, las circunstancias deben exigir necesariamente el cambio de domicilio, de modo que el contribuyente no pueda evitarlo. El nacimiento de un hijo o la necesidad de alojar a un familiar por motivos de salud no se consideran circunstancias que obliguen de forma indispensable a cambiar de vivienda. Si el cambio de residencia es una opción basada en la conveniencia o voluntad, la vivienda no alcanza la consideración de habitual.
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