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The inquirer asks whether the exemption for reinvestment in a primary residence can be applied without having resided in it for three years, due to the need for a different home for a new job. The DGT indicates that to waive the three-year requirement, the circumstances must necessitate the change of residence.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual sin haber residido en su vivienda durante al menos un período de tres años.
La exención requiere que la vivienda sea habitual, lo que implica una residencia continuada de al menos tres años. Este plazo puede excepcionarse si concurren circunstancias que exijan necesariamente el cambio de domicilio, como un traslado laboral. Dicha necesidad debe ser una obligación y no una opción o conveniencia del contribuyente. La valoración de si la circunstancia exige o no el cambio de vivienda es una cuestión de hecho que corresponde a los órganos de gestión e inspección.
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