Multimodal Large Language Models (MLLMs) show strong visual perception, yet remain limited in reasoning about space under changing viewpoints. We study this challenge as Perspective-Conditioned Spatial Reasoning (PCSR) in 360 degree omnidirectional images, where broad scene coverage reduces ambiguity from partial observations without eliminating the need for viewpoint-dependent inference. To assess this capability, we introduce PCSR-Bench, a diagnostic benchmark of 84,373 QA pairs from 2,600 omnidirectional images across 26 indoor environments, organized into eight tasks under three cognitive groups--- Perception, Spatial, and advanced PCSR. We evaluate 14 representative MLLMs and observe a substantial perception--reasoning gap: accuracy reaches 57.59% on Limited Field-of-View Reasoning (T7) but drops to 13.49%, 7.13%, and 0.64% on Relative Direction (T2), Egocentric Rotation (T4), and open-ended Compositional Directional Chains (T3), respectively. To probe the plasticity of this gap, we conduct an RL-based diagnostic study on a 7B-scale model. Reward shaping improves a matched 7B baseline from 31.10% to 60.06% under a controlled setting, suggesting that PCSR exhibits partial plasticity rather than being fully immutable. Still, these gains are task-selective, sensitive to reward design, and partially dependent on the evaluation protocol. These results position PCSR as a key bottleneck in current MLLMs and highlight meaningful yet bounded room for recovery under targeted optimization. Details and access are available at https://github.com/Caleb-ychen/PCSR-Benchmark.

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