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Un contribuyente consulta si puede aplicar la exención por reinversión de la ganancia de su vivienda habitual al construir una nueva en régimen de autopromoción, siendo titular del 80%. La DGT responde que es posible siempre que se reinvierta el importe en el plazo de dos años y la obra finalice en el plazo de cuatro años desde el inicio de la inversión.
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