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Un contribuyente mayor de 65 años consulta si puede aplicar la exención por la venta de la vivienda que fue del matrimonio tras divorciarse y abandonar el domicilio. La DGT aclara que, siguiendo la jurisprudencia del Tribunal Supremo, el requisito de vivienda habitual se cumple si el cónyuge que permaneció en la vivienda la ocupó en el momento de la venta o en los dos años anteriores.
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