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The inquirer asks whether a knee injury allows a property to be considered a main residence for tax deduction purposes, despite not meeting the three-year residency requirement. The DGT rules that if the change of residence is necessary and involuntary, the property retains its status as a main residence, preserving the right to tax deductions.
Cuestión planteada A. Entender la circunstancia como necesaria y considerar la vivienda como habitual, a pesar de no haber llegado a constituir la residencia habitual durante tres años continuos, consolidando la deducción practicada en el ejercicio 2012 por su adquisición, y posibilidad de practicarla en el ejercicio 2013, considerando la supresión de la deducción y régimen transitorio introducido por la Ley 16/2012.
Para que una vivienda sea habitual sin cumplir el plazo de tres años, el contribuyente debe probar que concurren circunstancias que necesariamente exijan el cambio de domicilio. Si el cambio no es una opción voluntaria sino una necesidad indispensable, se mantiene la consideración de vivienda habitual y el derecho a las deducciones. En caso de que el cambio no sea necesario, se perdería el derecho a las deducciones y habría que reintegrarlas con intereses de demora. Si la vivienda es habitual, también podría aplicarse la exención por reinversión en otra vivienda habitual.
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