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Una contribuyente consulta si puede aplicar la exención por reinversión en vivienda habitual tras vender su casa antes de cumplir tres años de residencia, debido a que el ruido ambiental afecta la salud de su hijo. La DGT señala que la circunstancia podría justificar la exención si se demuestra que el cambio de domicilio es una necesidad y no una opción voluntaria.
The tax team reviews your specific situation.
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