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A taxpayer inquired whether selling their home due to mortgage default allows for the reinvestment exemption, treating it as a primary residence despite not meeting the three-year ownership requirement. The DGT ruled that economic hardship does not necessarily mandate a change of residence.
Question posed: Application of the exemption for capital gains obtained from the sale of a dwelling in the event of the impossibility of paying the mortgage credit. Consideration of the sold dwelling as a primary residence, due to the existence of analogous justified circumstances provided for in Article 41 bis of the Personal Income Tax Regulations.
For a dwelling to be considered a primary residence without meeting the three-year period, a circumstance necessitating a change of domicile must occur. The inability to meet mortgage credit payments due to economic circumstances is a circumstance that, in principle, does not imply a requirement to change domicile or to alienate the dwelling. The taxpayer must prove to the Administration that the change of residence was a necessity and not a voluntary or convenient decision.
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