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A taxpayer inquired whether their property could be considered a primary residence for the reinvestment exemption, despite not having resided there for three years, due to the birth of a child and a potential job opportunity. The DGT ruled that the change of residence must stem from a necessity that compels the move, rather than being a voluntary choice.
Question posed: Possibility of attaining the status of habitual residence despite not remaining in it for three years, considering the concurrent circumstances, allowing for the application of the exemption for reinvestment in the habitual residence.
To exempt the three-year residency period, the circumstances must necessarily require a change of residence, implying an obligation that cannot be dispensed with. The birth of a child or family cohabitation are not considered circumstances that compel a change, as they are voluntary decisions. Regarding a new employment opportunity, its character of necessity must be assessed by the Administration through the evidence provided.
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