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The consultant asks whether selling their home before three years of residency allows reinvestment exemption due to marriage and lack of space. The DGT responds that marriage or lack of space does not automatically exempt from the three-year residency period if the move is not a necessary requirement.
Question posed: Possibility of considering said residence as their primary residence for the purposes of the reinvestment exemption under Article 38.1 of the LIRPF, taking into account the mentioned circumstances.
For the reinvestment exemption, the residence must be the primary residence for at least three years, unless circumstances arise that necessarily require a change of domicile. A lack of space is not a circumstance contemplated in the regulation. Marriage alone is not sufficient if it is not accompanied by a fact that compels the change beyond the mere will or convenience of the taxpayer. The assessment of whether the circumstance is truly necessary is the responsibility of the Tax Administration.
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