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The consultant asks whether a property can be considered habitual residence for reinvestment exemption, even if occupancy began in 2022 but the first occupation licence was obtained in 2024. The DGT responds that if the property is or can be adapted to housing and residence and stay requirements are met, it may be considered habitual residence.
Cuestión planteada Posibilidad de que esta se considere su vivienda habitual a efectos de la exención por reinversión del artículo 38.1 de la LIRPF.
Para la exención por reinversión, la vivienda debe ser la residencia durante un plazo continuado de al menos tres años. El concepto de vivienda habitual incluye edificaciones que no cumplan la normativa urbanística, siempre que estén o sean susceptibles de estar acondicionadas como vivienda. Si se cumplen la titularidad, residencia efectiva y permanencia, el inmueble tiene consideración de vivienda habitual. La acreditación de la residencia efectiva es una cuestión de hecho que debe probar el contribuyente.
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