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A taxpayer inquired whether their property qualifies as a primary residence to apply the reinvestment exemption after marriage, intending to sell their current home to purchase another. The Directorate General of Taxes (DGT) ruled that marriage alone is insufficient if the change of residence is not a mandatory necessity rather than a mere choice.
Cuestión planteada Posibilidad de considerar que la vivienda que transmitirá ha alcanzado la consideración de habitual dadas las circunstancias que concurren. Y, así, poder acogerse a la exención por reinversión en vivienda habitual.
Para que una vivienda sea habitual antes de los tres años, la circunstancia (como el matrimonio) debe exigir necesariamente el cambio de domicilio. El matrimonio es una circunstancia contemplada, pero no es suficiente por sí mismo si el contribuyente puede elegir mantener su residencia. La valoración de si el cambio es necesario o por conveniencia corresponde a la Administración Tributaria tras la aportación de pruebas.
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