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A taxpayer asks whether their new home (Property B), where they now reside after divorce, can be considered a habitual residence to qualify for the reinvestment exemption when selling it. The DGT responds that it does not meet the three-year residence requirement or any circumstances compelling a change of domicile.
Cuestión planteada Saber si la vivienda B puede tener la consideración de habitual a efectos de la exención por reinversión del artículo 38.1 de la LIRPF.
Para la exención por reinversión, la vivienda debe ser habitual tanto la transmitida como la adquirida, entendiéndose por habitual la residencia durante un plazo continuado de al menos tres años. No se considera habitual si no se cumple el plazo, salvo que concurran circunstancias que necesariamente exijan el cambio de domicilio. En este caso, el traslado por voluntad de retorno no constituye una circunstancia que exija necesariamente el cambio de domicilio.
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