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Consultants ask whether joining two adjacent properties that form their habitual residence interrupts the three-year residency period required for the reinvestment exemption. The DGT responds that, as it is a mere registry reorganization without material change, the residency period is not interrupted.
Question posed Regarding the exemption for reinvestment in the habitual residence, whether the grouping of two properties into one in the Registry would interrupt the three-year residence period of article 41bis of the RIRPF.
The grouping of properties constituting a single residential unit is a registry reorganization that does not interrupt the calculation of the three-year period of effective residence. The new grouped property is considered acquired on the same date on which the original ownership of the undivided shares of the original properties was acquired. In order to maintain the status of habitual residence, habitual residence and full ownership of the property must persist.
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