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A taxpayer inquires whether the sale of their residence due to structural noise and health problems allows for the reinvestment exemption without having completed the three years of residence. The DGT indicates that, although noise is not listed as a specific cause, if it is demonstrated that the situation necessarily compels the change of domicile, the exception could be applied.
Question posed: Possibility of considering that the transferred property has attained the status of primary residence given the concurrent circumstances.
For the exemption, the dwelling must be the habitual residence, which requires continuous residence of at least three years, unless circumstances arise that necessarily require a change of domicile. Noise and its psychological consequences are not specifically contemplated causes, but they could constitute an analogous circumstance if it is demonstrated that the change of residence is not a voluntary decision but a necessity. The assessment of whether the situation truly compels a change of domicile is a matter of fact that falls to the management and inspection bodies following the submission of evidence.
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