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The consultant asks whether their home qualifies as habitual residence to claim reinvestment exemption after living there less than three years due to a job transfer. The DGT states that a job transfer may exempt the three-year rule if it is proven that the move is necessary and not voluntary.
Cuestión planteada Si la vivienda transmitida tiene la consideración de habitual pese a no haber residido en ella por un plazo continuado de tres años pudiendo así aplicar la exención por reinversión.
Para que una vivienda sea habitual sin cumplir tres años de residencia, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio, como el traslado laboral. La aplicación de la norma requiere que el cambio no sea una opción de conveniencia, sino una obligación que quede al margen de la voluntad del contribuyente. La valoración de si la circunstancia exige la necesidad del cambio es una cuestión de hecho que corresponde a los órganos de gestión e inspección tras la aportación de pruebas.
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