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A taxpayer inquired whether selling their primary residence before completing three years of residency due to financial difficulties would allow them to maintain the reinvestment exemption. The Directorate General for Taxes (DGT) ruled that economic hardship does not inherently mandate a sale, and the taxpayer must prove that the circumstances necessitated the change of residence.
Cuestión planteada Si a efectos de la exención de la ganancia patrimonial la venta por dificultades económicas podría considerarse una circunstancia que excepcional el cumplimiento del requisito de residencia continuada en la vivienda durante al menos 3 años tras su adquisición. En otro caso, si la ganancia patrimonial obtenida con la enajenación de la primera vivienda podría ser reinvertida en la adquisición de la nueva vivienda más económica a efectos de la exención.
Para que la vivienda sea habitual sin cumplir tres años, deben concurrir circunstancias que necesariamente exijan el cambio de domicilio. Las dificultades económicas no implican por sí mismas esta exigencia y se consideran, en principio, una decisión voluntaria. Si el contribuyente considera que son necesarias, debe probarlo ante la Administración. De no acreditarse la necesidad del cambio, se perderá la exención y se deberá presentar una autoliquidación complementaria con intereses de demora.
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