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Special regimes for individuals and digital assets.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
El consultante pregunta si su vivienda es habitual para aplicar la exención por reinversión, pese a no haber residido en ella tres años, debido a su próximo matrimonio. La DGT responde que el matrimonio por sí solo no basta si el cambio de domicilio no es una necesidad obligatoria y no una mera opción o conveniencia.
The tax team reviews your specific situation.
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