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A taxpayer inquired whether the death of her husband and her subsequent health issues would allow her residence to be considered habitual before the three-year period expires for exemption purposes. The DGT indicated that health issues could constitute an analogous circumstance requiring a change of residence, though the assessment depends on the evidence provided to the Administration.
Cuestión planteada Si el fallecimiento del cónyuge se entiende como circunstancia que exige el cambio de domicilio, a los efectos de entender exenta la ganancia patrimonial que pueda surgir como consecuencia de la transmisión del inmueble, según el artículo 33.4.b) de la Ley del IRPF, así como entender cumplido el requisito de constituir ésta su vivienda habitual, para consolidar la aplicación de la exención por reinversión del artículo 38 de dicha Ley.
El fallecimiento del contribuyente permite considerar la vivienda como habitual sin cumplir el plazo de tres años. Para el cónyuge supérstite, problemas de salud podrían encuadrarse como circunstancias análogas que exijan el cambio de domicilio, pero la necesidad de dicho traslado debe ser probada. La valoración de si el cambio es obligatorio o no corresponde a los órganos de gestión e inspección tributaria.
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