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The consultant asks how to justify that a property is their habitual residence to claim the reinvestment exemption. The DGT explains that the property must be continuously inhabited for at least three years or meet exceptional circumstances, and that residency is a factual issue proven by any valid evidence.
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 debe ser habitual tanto la transmitida como la adquirida. La vivienda habitual es la edificación que constituya residencia durante un plazo continuado de al menos tres años, salvo circunstancias que exijan el cambio de domicilio. La acreditación de la residencia es una cuestión de hecho que puede probarse por cualquier medio válido, siendo el empadronamiento un elemento insuficiente por sí solo.
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