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The consultant asks whether the increase in family size after the birth of a third child allows qualifying a home as habitual before three years of residence to claim the reinvestment exemption. The DGT responds that family growth does not necessarily require a move, and that a voluntary change of residence does not meet the requirement of permanence.
Cuestión planteada Posibilidad de considerar esta vivienda como habitual pese a no haber residido en la misma un plazo de tres años y poder 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. El nacimiento de un hijo y la falta de espacio no se incluyen como circunstancias que obliguen al cambio, por lo que la decisión de mudarse por comodidad o espacio se considera voluntaria. La valoración de si una circunstancia es realmente necesaria corresponde a los órganos de gestión e inspección.
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