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A taxpayer has enquired whether their property can be considered a main residence to exempt the capital gains tax on its sale, following a relocation necessitated by a cancer diagnosis. The Directorate General for Taxes (DGT) indicates that, although the regulations require three years of continuous residence, exceptions exist if the change of address is necessary due to analogous circumstances.
Cuestión planteada Si las circunstancias que concurren pueden considerarse entre las que permiten entender que la vivienda alcanzó la consideración de habitual, a efectos de poder exonerar de gravamen la ganancia patrimonial que genera su venta.
Para que una vivienda sea habitual, se requiere residencia continuada de tres años, salvo que concurran circunstancias que exijan necesariamente el cambio de domicilio. Un proceso de salud grave podría constituir una de estas circunstancias si el cambio no es una decisión voluntaria. De probarse la necesidad del traslado, la vivienda se consideraría habitual, permitiendo la exención por reinversión (si es menor de 65 años) o por edad (si es mayor de 65 años).
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