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A taxpayer asks whether insufficient room for their children, due to one child's health issues, allows treating their home as habitual before three years to claim reinvestment exemption. The DGT responds that lack of space is not included as a circumstance requiring a change of residence.
Cuestión planteada Saber si dadas las circunstancias se puede considerar que ha alcanzado el carácter de habitual a efectos de la exención por reinversión del artículo 38.1 de la LIRPF.
Para que una vivienda sea habitual antes de los tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio, lo que implica una obligación que queda al margen de la voluntad o conveniencia del contribuyente. La insuficiencia de espacio para alojar de forma independiente a los miembros de la familia no se incluye específicamente en la normativa ni puede integrarse de forma general en la expresión de circunstancias análogas. El cambio de residencia por falta de espacio se considera una decisión voluntaria, por lo que no opera la excepción al plazo de permanencia de tres años. La valoración de si una situación concreta constituye una necesidad real corresponde a los órganos de gestión e inspección.
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