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A taxpayer inquired whether they could apply for the exemption for reinvestment in a primary residence without meeting the three-year residence requirement, claiming they moved to the property due to their marital separation. The Directorate General of Taxes (DGT) ruled that the exemption does not apply because the relocation was not a consequence of the separation, as the taxpayer was already separated when they began residing in the property.
Cuestión planteada A efectos de la aplicación de la exención por reinversión, consulta si sería aplicable la exoneración del cumplimiento del plazo de tres años, al haber trasladado su residencia a esta vivienda como consecuencia de su separación matrimonial.
Para la exención por reinversión, la vivienda debe ser habitual, lo que requiere una residencia continuada de tres años. Se puede omitir este plazo si concurren circunstancias que exijan el cambio de domicilio, como la separación matrimonial. Sin embargo, si el contribuyente ya estaba separado al momento de empezar a residir en la vivienda, el traslado no se considera consecuencia de la separación y debe cumplirse el plazo de tres años.
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