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Un contribuyente pregunta si un traslado laboral al extranjero le permite abandonar su nueva vivienda antes de los tres años sin perder la exención por reinversión de la vivienda habitual. La DGT señala que el traslado laboral es una circunstancia que puede exigir necesariamente el cambio de domicilio, pero su valoración depende de si el cambio es obligatorio o voluntario.
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