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Una contribuyente pregunta si ciertas circunstancias (falta de servicios, problemas de teletrabajo y riesgos climáticos) le permiten considerar una vivienda como habitual antes de cumplir tres años de residencia. La DGT responde que para excepcionar el plazo de tres años, las circunstancias deben exigir necesariamente el cambio de domicilio, más allá de la mera voluntad o conveniencia del contribuyente.
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