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A taxpayer asks whether the reinvestment exemption for habitual residence can be applied after leaving their home before three years due to employment reasons. The DGT states that a work transfer may allow exemption from the three-year period if it is proven that the move is necessary and not voluntary.
Question posed: Possibility of applying the exemption for reinvestment in the primary residence for Personal Income Tax purposes.
For a residence to be considered habitual before the completion of three years, the change of domicile must be necessarily required by circumstances such as a job transfer. The application of the exemption depends on the change not being a voluntary option or for convenience, but rather a necessity that compels the relocation. The assessment of whether the change of employment is a supervening and necessary circumstance is a question of fact that must be determined by the management and inspection bodies through the evidence provided.
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