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The inquirer asks whether a property occupied for less than three years can be considered a primary residence for the purpose of the reinvestment exemption, and whether this exemption applies to a former home after they have ceased to reside there. The DGT rules that the property must have been a primary residence for three years or due to circumstances necessitating a move, and that for a former residence, the sale must occur within a maximum of two years from the date residency ceased.
Cuestión planteada Posibilidad de considerar que la vivienda (B) cuya transmisión se pretende ha alcanzado la consideración de habitual dadas las circunstancias que concurren.
Para que una vivienda sea habitual sin cumplir tres años, las circunstancias deben exigir necesariamente el cambio de domicilio, no siendo una opción voluntaria o por conveniencia. Respecto a la exención por reinversión, la vivienda transmitida debe ser la habitual del contribuyente en la fecha de la venta o en cualquier día de los dos años anteriores. Si la vivienda dejó de ser habitual hace más de dos años, no se puede aplicar la exención.
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