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A taxpayer asks whether their home can be considered a habitual residence without meeting the three-year residency requirement after relocating their job to another city. The DGT responds that the job relocation must necessarily require a change of address and cannot be a mere option for convenience.
Cuestión planteada Calificación de la vivienda como habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para excepcionar el plazo de tres años de residencia, las circunstancias (como el traslado laboral) deben exigir necesariamente el cambio de domicilio, lo que implica una obligación de la que no se puede prescindir. No basta con que concurra la circunstancia, sino que debe existir una relación directa entre la causa y la necesidad del cambio, por encima de la mera voluntad o conveniencia del contribuyente. La valoración de si el cambio es necesario o voluntario corresponde a los órganos de gestión e inspección tras valorar las pruebas aportadas.
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