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The taxpayer asks whether the sale of a property where they resided for less than three years may be exempt from income tax on capital gains due to the absence of an elevator, which hinders family life because of their partner's disability. The DGT states that to exempt the three-year rule, circumstances must necessarily require a change of residence, a point that cannot be assessed as it involves factual considerations.
Cuestión planteada Posibilidad de considerar que dicha vivienda ha alcanzado la consideración de habitual pese a no haber residido en ella durante tres años y declarar exenta la ganancia patrimonial generada en la venta.
Para que una vivienda sea habitual sin cumplir tres años de residencia, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El término 'necesariamente' implica una obligación o necesidad indispensable que deja al margen la voluntad o conveniencia del contribuyente. La DGT no puede valorar si la falta de accesibilidad constituye una necesidad de cambio de domicilio, siendo competencia de los órganos de gestión e inspección valorar las pruebas aportadas.
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