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A taxpayer asks whether a lack of space following the birth of a second child allows a property to be considered a primary residence before the three-year mark for the purpose of applying the reinvestment exemption. The DGT rules that a lack of space is not a circumstance that necessarily requires a change of residence.
Cuestión planteada Posibilidad de considerar que la vivienda al transmitirla alcanzó la consideración de habitual, dadas las circunstancias que concurren y acogerse a la exención por reinversión en vivienda habitual.
Para que una vivienda sea habitual antes de los tres años, debe concurrir una circunstancia que exija necesariamente el cambio de domicilio. La falta de espacio para nuevos miembros de la familia no está incluida en la normativa ni se considera una circunstancia análoga que obligue al cambio. Si el cambio de residencia es una decisión voluntaria por conveniencia, no se cumple el requisito de vivienda habitual.
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