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A taxpayer inquired whether their property, acquired via gift and occupied for less than three years, could be classified as a main residence following marriage to qualify for the reinvestment exemption. The Directorate General for Taxes (DGT) ruled that while marriage is a recognized circumstance, it is insufficient on its own if the change of residence is not strictly necessary.
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, más allá de la voluntad o conveniencia del contribuyente. El matrimonio es una circunstancia contemplada, pero no es suficiente por sí mismo para excepcionar el plazo de residencia si no concurre un hecho que obligue al cambio. La valoración de si el cambio es necesario corresponde a la Administración Tributaria tras la aportación de pruebas.
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