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A taxpayer asks whether the reinvestment exemption can be maintained in their new home if they must move before three years due to marriage and family circumstances. The DGT states that marriage alone is insufficient, but family circumstances may justify a necessary move.
Cuestión planteada Posibilidad de considerar que la nueva vivienda adquirida ha alcanzado la consideración de habitual pese a incumplir el plazo de tres años de residencia que marca la normativa teniendo en cuenta las circunstancias descritas.
Para que una vivienda sea habitual sin cumplir los tres años de residencia, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. El matrimonio es una circunstancia prevista, pero para que sea exención debe existir un hecho que obligue al cambio por encima de la mera voluntad o conveniencia. La valoración de si las circunstancias familiares del consultante hacen que el cambio sea necesario es una cuestión de hecho que deben resolver los órganos de gestión e inspección.
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