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Un matrimonio consulta si pueden aplicar la exención por reinversión de la vivienda habitual vendiendo su casa actual para comprar el 50% restante de otra vivienda (que uno de ellos heredará) y realizar reformas. La DGT responde que la exención es posible si se reinvierte el importe en la adquisición de la cuota de titularidad restante y, si se realizan obras, estas deben cumplir los requisitos de rehabilitación para ser consideradas reinversión.
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