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A taxpayer inquired whether selling a property after renting it out due to financial difficulties allows for the reinvestment exemption, even if they have not resided there for three continuous years. The DGT ruled that financial hardship does not, in itself, constitute a circumstance that mandates a 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 excepciona el cumplimiento del requisito de residencia continuada en la vivienda durante al menos 3 años. 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 la exención por reinversión, la vivienda debe ser habitual, lo que requiere residencia continuada de al menos tres años. Aunque existen excepciones por circunstancias que exijan necesariamente el cambio de domicilio, las dificultades económicas no implican por sí mismas la exigencia de enajenar la vivienda. Por tanto, se considera una decisión voluntaria y no opera la excepción a la permanencia mínima. La valoración de si una circunstancia es necesaria para el cambio de vivienda corresponde a los órganos de gestión e inspección.
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