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A taxpayer asks whether they can apply the reinvestment exemption by selling their home before three years of residence due to habitability and spouse's professional activity. The DGT states that the three-year period may be waived only if the move is necessarily required.
Question posed: Possibility of considering this dwelling as habitual despite not having resided in it for a period of three years and thus being able to apply the reinvestment exemption.
For a dwelling to be considered habitual without three years having elapsed, circumstances must concur that necessarily require a change of residence. The term 'necessarily' implies an indispensable obligation or necessity that excludes the will or convenience of the taxpayer. Reasons such as habitability or the need for more workspace are not specifically included in the regulations. The assessment of whether these circumstances mandate a change of residence is the responsibility of the Administration based on the evidence provided.
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