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Una persona mayor de 65 años consultó si podía aplicar la exención por la venta de la vivienda que fue su residencia habitual pero que dejó de ocupar tras su divorcio. La DGT indica que, siguiendo la jurisprudencia del Tribunal Supremo, el requisito de vivienda habitual se cumple si la vivienda fue residencia del cónyuge que permaneció en ella.
The tax team reviews your specific situation.
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