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The consultant asks whether the breakup of a de facto relationship allows treating a property as habitual before three years for the reinvestment exemption. The DGT responds that a de facto relationship breakup cannot be automatically equated to marital separation, although it must be assessed whether the situation necessitates a change of residence.
Cuestión planteada Si la ruptura de la pareja de hecho se considera circunstancia análoga a las recogidas en el artículo 41bis del RIRPF y por tanto se puede considerar que la vivienda en la cual ha residido el consultante por un plazo inferior a tres años ha adquirido la consideración de habitual a efectos de aplicar la exención por reinversión.
La separación de una pareja de hecho no se equipara automáticamente a la separación matrimonial, ya que esta última conlleva consecuencias legales específicas que obligan a la suspensión de la vida común. Para que una circunstancia análoga permita excepcionar el plazo de tres años de residencia, debe exigir necesariamente el cambio de domicilio. Corresponde a los órganos de gestión e inspección valorar, caso por caso, si las circunstancias concretas hacen indispensable el cambio de vivienda.
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