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The consultant asks whether insufficient space in their current home means it can be considered habitual for reinvestment exemption, despite not having resided there for three years. The DGT states that the regulation does not include lack of space as a circumstance that necessarily requires a change of residence.
Cuestión planteada Saber si la falta de espacio puede considerarse circunstancia análoga a las del artículo 41bis del RIRPF y permitir que esta vivienda alcance la consideración de habitual a efectos de la exención por reinversión.
Para excepcionar el plazo de tres años de residencia, la circunstancia debe exigir necesariamente el cambio de domicilio. La falta de espacio para la familia no está incluida específicamente en la norma ni puede incluirse de forma general como circunstancia análoga. La valoración de si la situación concreta obliga al cambio de vivienda es una cuestión de hecho que debe probar el contribuyente ante la Administración.
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