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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.
Cuestión planteada Respecto a la exención por reinversión en vivienda habitual, si la agrupación de dos fincas en una sola en el Registro interrumpiría el plazo de tres años de residencia del artículo 41bis del RIRPF.
La agrupación de fincas que constituye una única unidad residencial es una reorganización registral que no interrumpe el cómputo del plazo de tres años de residencia efectiva. La nueva finca agrupada se considera adquirida en la misma fecha en que se adquirió la titularidad originaria de las cuotas indivisas de las fincas originales. Para que se mantenga la condición de vivienda habitual, debe persistir la residencia habitual y el pleno dominio sobre el inmueble.
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