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The inquirer asks whether the need to move to a larger property due to the birth of a child allows for the application of the primary residence reinvestment exemption before the three-year period has elapsed. The DGT responds that a lack of space is not a circumstance that necessarily requires a change of residence.
Cuestión planteada Posibilidad de considerar que la vivienda que transmitirá ha alcanzado la consideración de habitual dadas las circunstancias que concurren. Y, así, poder acogerse a la exención por reinversión en vivienda habitual.
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