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The consultant asks how to prove habitual residence to claim the reinvestment exemption without a registration certificate. The DGT states that habitual residence can be proven by any valid means of evidence, and registration alone is not sufficient.
Cuestión planteada Forma de justificar que esta ha adquirido la consideración de vivienda habitual a efectos de la exención por reinversión del artículo 38 de la LIRPF.
Para la exención por reinversión, la vivienda transmitida y la adquirida deben ser habituales, entendiéndose por tal la residencia continuada durante al menos tres años o por circunstancias justificadas. La acreditación de la residencia es una cuestión de hecho que puede probarse por cualquier medio válido en derecho. El simple empadronamiento no constituye por sí mismo un elemento suficiente para acreditar la residencia o vivienda habitual.
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