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A taxpayer asks whether selling a property due to lack of space (reduced dimensions) allows claiming reinvestment exemption without meeting the three-year residency requirement. The DGT states that lack of space is not considered a circumstance requiring a change of domicile.
Cuestión planteada Si, a efectos de la exención por reinversión en vivienda habitual, esta puede entenderse que ha alcanzado la consideración de habitual.
Para que una vivienda sea habitual sin cumplir tres años de residencia, deben concurrir circunstancias que exijan necesariamente el cambio de domicilio. La falta de espacio para la familia no está incluida específicamente en la normativa ni puede incluirse de forma general en las circunstancias análogas. El contribuyente deberá probar si su situación particular constituye una necesidad indispensable que le obligue a cambiar de residencia para poder aplicar la exención.
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