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A taxpayer inquired whether their home could be considered a primary residence to qualify for the reinvestment exemption if sold within three years due to health reasons. The Directorate General of Taxes (DGT) ruled that the change of residence must be an indispensable necessity and not a voluntary choice.
Cuestión planteada Posibilidad de alcanzar la consideración de vivienda habitual a pesar de no permanecer en ella tres años considerando las circunstancias concurrentes, a efectos de la aplicación de la exención por reinversión.
Para que una vivienda sea habitual sin cumplir el plazo de tres años, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. El motivo de salud planteado no está incluido específicamente en la norma y, si el cambio es una decisión voluntaria del contribuyente, no se cumple el requisito de necesidad. La valoración de si la circunstancia es realmente necesaria corresponde a los órganos de gestión e inspección mediante la aportación de pruebas.
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