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A taxpayer asks whether selling their home after returning following a divorce can qualify for reinvestment exemption if sold before three years of residency to facilitate family reconciliation. The DGT states that family reconciliation is not listed as a reason for a necessary move, so it will depend on whether the move can be proven to be mandatory rather than voluntary.
Question posed: To determine whether said dwelling, to which the taxpayer returned in June 2025, can be considered habitual given the circumstances, and thus allow for the benefit of the exemption for reinvestment in a habitual residence.
For a dwelling to be considered habitual without meeting the three-year period, circumstances must occur that necessarily require a change of residence. The term 'necessarily' implies an obligation that cannot be dispensed with, rather than a matter of convenience or will. Family reconciliation is not expressly stated in the regulation; therefore, the taxpayer must prove that such circumstance indispensably obliges them to change their residence in order to apply for the exemption.
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