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The DGT asks whether the birth of a child and architectural barriers in a home may justify considering a property as habitual before three years of residence. It states these circumstances are not necessarily mandatory and the administration must assess whether the move is a necessity or a choice.
Cuestión planteada
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 elegir permanecer en la vivienda. El nacimiento de un hijo o la falta de adaptación de un ascensor no están contemplados específicamente como causas que obliguen al cambio. La valoración de si estas situaciones constituyen una necesidad indispensable corresponde a la Administración Tributaria mediante la valoración de las pruebas aportadas.
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